Non-electric coffeemakers; headings 4823, 3924, 7013; GRI 3(b); Explanatory Note (VIII) to GRI 3(b); GRI 3(c); NYRL 835664; HRL 952139
Active· CBP ruling HQ 951617· Issued 1992-07-22
Ruling text
HQ 951617
July 22, 1992
CLA-2 CO:R:C:M 951617 NLP
CATEGORY: Classification
TARIFF NO.: 7013.39.20
Mr. John P. Donohue
Donohue and Donohue
421 Chestnut Street
5th Floor, The Bank Building
Philadelphia, PA 19106
RE: Non-electric coffeemakers; headings 4823, 3924, 7013; GRI
3(b); Explanatory Note (VIII) to GRI 3(b); GRI 3(c); NYRL
835664; HRL 952139
Dear Mr. Donohue:
This is in response to your letter dated March 11, 1992,
your file 1323-001, requesting the tariff classification of the
"10 Cup Cone Filter Coffeemaker" and the "6 Cup Cone Filter
Coffeemaker" under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter together with the samples were
referred to this office for preperation of a response.
FACTS:
Samples of the "10 Cup Cone Filter Coffeemaker" and "6 Cup
Cone Filter Coffeemaker" (hereinafter referred to as
"coffeemakers") were submitted for examination. You stated in
your letter that over 50 percent of the total value of the
components are of Mexican origin and all the assembly and
packaging operations will be performed in Mexico.
The coffeemakers will consist of three component parts: (1)
a glass coffee pitcher, (2) ten paper coffee filters, each
designed to filter approximately two to ten cups of coffee, and
(3) a plastic coffee filter cone designed to hold and filter two
to ten cups of ground coffee and the accompanying water.
The instructions for the coffeemakers state that the plastic
filter cone fits over the glass carafe and a paper filter is
placed in the cone. Ground coffee is placed in the paper filter
and then hot water is poured into the filter. The coffee
precipitates through the filter and drips through a hole in the
cone and into the glass carafe. When all the coffee has filtered
through the cone, this cone is removed, the heat retaining lid is
placed on the carafe and the coffee is ready to be served.
ISSUE:
Are the coffeemakers classified in heading 3924, HTSUS, as
other household articles of plastics, or in heading 7013, HTSUS,
as glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
The three possible headings for classification of the
coffeemakers are the following:
Heading 7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor
decoration or similar purposes.
Heading 3924 Tableware, kitchenware, other
household articles and toilet
articles, of plastics.
Heading 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose
fibers, cut to size or shape,
etc....
None of the above headings specifically describe the coffeemakers
at issue. Therefore, the coffeemakers cannot be classified based
on GRI 1.
GRI 2 provides the following:
(b) ... Any reference to goods of a given material or
substance shall be taken to include a reference to
goods consisting wholly or partly of such material or
substance. The classification of goods consisting of
more than one material or substance shall be according
to the principles of rule 3.
GRI 3 governs the classification of goods which are prima
facie classifiable within two or more headings and provides the
following:
When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods or to part only of the items in
a set put up for retail sale, those headings are
to be regarded as equally specific in relation to
those goods, even if one of them gives a more
complete or precise description of the goods.
Each of the headings at issue refer to only part of the subject
merchandise. Therefore, the headings are regarded as equally
specific and the classification of the coffeemakers cannot be
determined by the application of the doctrine of relative
specificity.
GRI 3(b) provides the following:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
Explanatory Note VIII to GRI 3(b) of the Harmonized
Commodity Description and Coding System, page 4, states that:
(VIII) The factor which determines essential
character will vary as between different kinds
of goods. It may, for example, be determined
by the nature of the material or component, its
bulk, quantity, weight or value, or by the
role of a constituent material in relation to
the use of the goods.
In the instant case, the essential character of the
coffeemakers is not readily apparent. The filter cone is
specially designed to concentrate the coffee grounds so that, as
the water is poured, the grounds are concentrated under the flow
of water and complete saturation occurs. The coffee then filters
through a hole in the cone and into the glass carafe. Therefore,
it is the plastic cone filter that allows the coffee to be made.
However, the coffeemakers are not only designed to make coffee,
they are also designed to hold and serve the coffee. This
function is performed by the glass carafe. In addition, the
glass carafe constitutes the largest portion of the coffeemakers'
surface area and it is also the weightier material.
When the component which gives the products at issue their
essential character cannot be determined, classification
is ascertained by utilizing GRI 3(c). GRI 3(c) provides the
following:
(c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
The headings that equally merit consideration are headings 3924
and 7013, HTSUS. Therefore, the coffeemakers are classified in
heading 7013, HTSUS.
In your letter you state that New York Ruling Letter (NYRL)
835664, dated February 2, 1989, which dealt with the
classification of a "One Cup Coffeemaker", supports the position
that the coffeemakers are classified in subheading 3924.10.50,
HTSUS. We have reviewed our position in NYRL 835664 and have
decided that it is incorrect. As a result, NYRL 835664 has been
revoked by Headquarters Ruling Letter 952139, a copy of which is
enclosed.
HOLDING:
The "10 Cup Cone Filter Coffeemaker" and the "6 Cup Cone
Filter Coffeemaker" are classified in subheading 7013.39.20,
HTSUS, which provides for glassware of a kind used for table
(other than drinking glasses) or kitchen purposes other than of
glass ceramics, other, other, valued not over $3 each. The rate
of duty is 30 percent ad valorem. If valued over $3 but not over
$5 each, the rate of duty is 15 percent ad valorem under
subheading 7013.39.50, HTSUS. If valued over $5 each, the rate
of duty is 7.2 percent ad valorem under subheading 7013.39.60,
HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 951617, retrieved 2026-10-12T05:26:33Z, republished verbatim. This digest is informational; only CBP issues binding rulings.