HQ 952139: Revocation of NYRL 835664; non-electric coffeemakers; heading 4823; heading 3924; GRI 3(b); Explanatory Note (VIII) to GRI 3(b); GRI 3(c)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              HQ 952139

                          July 22, 1992

CLA-2 CO:R:C:M  952139  NLP

CATEGORY: Classification

TARIFF NO.: 6912.00.44

Mr. John Donohue
Donohue and Donohue
421 Chestnut Street
5th Floor, The Bank Building
Philadelphia, PA 19106

RE:  Revocation of NYRL 835664; non-electric coffeemakers;
     heading 4823; heading 3924; GRI 3(b); Explanatory Note
     (VIII) to GRI 3(b); GRI 3(c)

 Dear Mr. Donohue:

     On February 2, 1989, Customs issued New York Ruling Letter
(NYRL) 835664 in response to your letter, dated January 3, 1989. 
NYRL 835664 dealt with the classification of a "One Cup
Coffeemaker" under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The article at issue is a "One Cup Coffeemaker"
(coffeemaker) consisting of three component parts: (1) a ceramic
coffee mug, (2) ten paper coffee filters each designed to filter
one cup of ground coffee, (3) a plastic coffee filter cone
designed to hold and filter one cup of ground coffee.

     The coffeemaker is imported in a shrink wrap container, each
container holding one coffee mug, one plastic filter drip and ten
paper filters.

     In NYRL 835664, Customs classified the coffeemaker in
subheading 3924.10.50, HTSUS, which provides for tableware,
kitchenware, other household articles and toilet articles, of
plastics, tableware and kitchenware, other.  The corresponding
rate of duty for articles classified in this subheading is 3.4
percent ad valorem.

ISSUE:

     Is the "One Cup Coffeemaker" classified in subheading
3924.10.50, HTSUS, or in subheading 6912.00.44, HTSUS.


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
coffeemaker are the following:

          Heading 6912        Ceramic tableware, kitchenware.
                              other household articles and toilet
                              articles, other than of porcelain
                              or china.
          
          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 coffeemaker
at issue.  Therefore, the coffeemaker 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 coffeemaker 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.

     Upon review of NYRL 835664, we find that the essential
character of the coffeemaker 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 ceramic mug. 
Therefore, it is the plastic cone filter that allows the coffee
to be made.  However, the coffeemaker is not only designed to
make coffee, but it is also designed to hold the coffee and serve
it to the user. This function is performed by the ceramic mug. 
The mug is also the weightier material in this product.  

     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.

Among the headings that equally merit consideration, heading
6912, HTSUS, is the last in numerical order.  Therefore, the
coffeemaker is classified in heading 6912, HTSUS.

HOLDING:

     The "One Cup Coffeemaker" is classified in subheading
6912.00.44, HTSUS, which provides for ceramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china, tableware and kitchenware, other,
other, other, mugs and other steins.  The rate of duty is 13.5
percent ad valorem.  

     NYRL 835664 is revoked pursuant to section 177.9, Customs
Regulations (19 CFR 177.9).  This decision will not be applied
retroactively to NYRL 835664 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of
merchandise under that ruling.  However, for purposes of future
transactions in merchandise of this type, NYRL 835664 will not be
valid precedent.  We recognize that pending transactions may be
adversely affected by this revocation, in that current contracts
for importations arriving at a port subsequent to this decision
will be classified pursuant to it.  If such a situation arises,
you may, at your discretion, notify this office and apply for
relief from the binding effects of this decision as may be
warranted by the circumstances.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division