The tariff classification of a commercial coffee maker and hot chocolate maker from Canada

NY L85986 July 22, 2005 CLA-2-84:RR:NC:N1:106 L85986 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Mr. Douglas Beebe Affiliated Customs Brokers, USA Inc. 193 West Service Road Champlain, NY 12919 RE: The tariff classification of a commercial coffee maker and hot chocolate maker from Canada Dear Mr. Beebe: In your letter dated June 21, 2005, on behalf of your client VKI Technologies Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request. The first article is a commercial coffee maker identified as the Espresso Cafe, part number 400205. The unit mixes, prepares and dispenses 4 types of coffee beverages, with an option for hot water in certain models. The machine measures 51 inches long, 43 inches high and 38 inches deep and weighs 40 pounds The second article is a commercial hot chocolate maker identified as the Liquid Chocolate Unit, part number 200619. The unit dispenses a hot chocolate drink by mixing pre-set quantities of liquid chocolate syrup and hot water provided by the unit. Customers have the choice of three portion-sizes. The unit is 8 inches in length, 16 inches high and 18 inches deep and weighs 37 pounds. Both units are said to be intended for use in restaurants, hotels and similar locations. The applicable subheading for the hot drink makers will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for making hot drinks of a type used in restaurants, hotels and similar locations. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division