In NY N303795, Customs and Border Protection (CBP) discussed the classification of two coffee makers. The first item, FlexBrew® Single-Serve Coffee Maker, is a domestic single serving coffee maker that is designed to brew coffee from a coffee capsule or ground coffee using the included grounds basket. It can brew up to 10 oz of coffee with a single-serve pack or up to 14 oz using ground coffee. The removable cup rest doubles as a storage container to hold the brew basket or single-serve pack holder when not in use. The included grounds basket is reusable and the coffee capsule piercing assembly is removable for cleaning.
The second item, FlexBrew® 2-Way Coffee Maker, has two types of domestic coffee makers in one unit. One side has a traditional automatic drip maker and the other is a single serving coffee maker, similar to the first item. The traditional side brews up to 10 cups of coffee using ground coffee. It has a thermal carafe to keep coffee hot. The single serving side can brew up to 10 oz of coffee with a single-serve pack or up to 14 oz using ground coffee. The removable cup rest doubles as a storage container to hold the brew basket or single-serve pack holder when not in use.
CBP determined that the applicable subheading for these coffee makers is 8516.71.0020 HTSUS, which provides for:
“[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther: [c]offee or tea makers: [c]offee makers: [a]utomatic drip and pump type.” The general rate of duty is 3.7%.
With regard to the applicable rate of duty, these coffee makers, models 49974 and 49966, are also provided for in HTSUS heading 9902. HTSUS subheading 9902.16.62 provides for a temporary reduction in the rate of duty for “[e]lectrothermic coffee machines of a kind used for domestic purposes, designed to brew using coffee capsules, each having a loading lever containing both stainless steel and plastic (provided for in subheading 8516.71.00).” The items in question, which each can brew using coffee capsules, contain both plastic and stainless steel components in the loading lever and thus CBP determined the items meet the prerequisites of tariff provision. Therefore, these coffee makers are entitled to beneficial treatment under HTSUS subheading 9902.16.62. The rate of duty will be free. This rate only applies to articles entered on or before December 31, 2020.