Dec. 17 CBP Bulletin Proposes to Modify Rulings on Glass Coffee Makers and Teapots with Stainless Steel
In the Dec. 17 Customs Bulletin (Vol. 59, No. 47), CBP published proposals to revoke ruling letters and revoke treatment relating to the tariff classification of glass cold brew coffee makers and teapots with stainless steel filters or infusers.
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Comments on Proposals Due Jan. 17
CBP said consideration will be given to any written comments received by Jan. 17 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Glass Cold Brew Coffee Makers and Teapots with Stainless Steel Filters or Infusers
| Items: NY N296022: Mason Cold Brew Coffee Maker, which consists of two glass mason jars, a stainless steel screw-on filter encased in a plastic lid with straw, and a metal screw-on lid with a plastic travel sipper; NY L85069: Tea Pot w/Infuser, a round, three-cup capacity, glass teapot designed with a blue plastic removable knob lid that also includes a removable stainless steel infuser; NY G89918: Multi-function Teapot, a 1250 ml capacity glass teapot with reusable metal filter. |
| Current: Heading 7013, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).” |
| Proposed: Heading 7323, specifically in subheading 7323.93.00, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Of stainless steel.” |
| Reason: The primary use or purpose of the subject merchandise is to either cold brew coffee or infuse tea so that a user can then drink the filtered beverage without coffee grounds or tea leaves. In all three rulings, the glass containers perform the subordinate role of holding the cold or hot water while coffee or tea is brewing or steeping (and in NY N296022, one of the mason jars is later used as a glass to drink from), and the stainless steel filters or infusers perform the primary role of filtering the coffee ground or tea leaves during the brewing or steeping process. Without the filtering process, the coffee grounds or tea leaves would float into the water and make the beverage undrinkable. If a consumer desired to drink unfiltered coffee or tea, then he or she could instead purchase a stand-alone glass container instead of a set that includes a filter or infuser. Thus, the stainless steel filters or infusers in NY N296022, NY L85069, and NY G89918 form the essential character of the sets. Accordingly, the cold brew coffee maker and glass teapots with stainless steel filters or infusers are classified in heading 7323. |
| Proposed for revocation: NY N296022, dated May 11, 2018; NY L85069, dated June 17, 2005; NY G89918, dated July 11, 2001 |
| Proposed new ruling: HQ H342148 |