The tariff classification of an espresso machine from Italy

N247008 November 5, 2013 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9040 Mr. Stephen Wagner Fuerst Ittleman David & Joseph 1001 Brickell Bay Drive, 32nd Floor Miami, FL 33131 RE: The tariff classification of an espresso machine from Italy Dear Mr. Wagner: In your letter dated October 17, 2013, on behalf of your client Chris & Coffee Service, Incorporated, you requested a tariff classification ruling. The merchandise under consideration is a commercial grade espresso machine identified as the Alex Duetto II which will be used in commercial coffee houses, corporate kitchens, break rooms and cafeterias/dining establishments. It is constructed of a steel shell and measures approximately 14.25 inches wide by 16.5 inches deep and weighs 72 pounds. The item features a large capacity dual boiler system and is designed to produce up to 20 cups of espresso per hour in normal use. The applicable subheading for the espresso machine will be 8419.81.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery … Other … Machines … For making hot drinks…: Other … Of a type used in restaurants, hotels, or similar locations.”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at 646-733-3012. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division