The tariff classification of beer dispensing appliances from Canada

NY I88868 December 18, 2002 CLA-2-84:RR:NC:1:102 I88868 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Mr. James F. Morgan PBB Global Logistics 883-D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of beer dispensing appliances from Canada Dear Mr. Morgan: In your letter dated November 19, 2002 you requested a tariff classification ruling on behalf of PBB Global Logistics. The articles in question are described as the “Draft Caddy Bar Unit”, “Draft Caddy 2-Keg Unit”, “ Draft Caddy Deluxe”, “ IC3 Jockey Box” and “IC3 Booster Kit”. Descriptive literature and technical information were submitted. Except for the “IC3 Booster Kit”, the subject articles are various types of beer dispensers that are designed to accommodate one or more standard beer kegs. The units essentially provide a means dispense chilled beer through bar taps. The units are not refrigeration units in that their operation depends on introducing chilled water, or water and ice. The “IC3 Booster Kit” appears to be a part or accessory that is used in the dispensing lines to further reduce the temperature of dispensed beer at the tap. The applicable subheading for the “Caddy” units and the “Jockey Box” will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. We cannot provide a ruling on the classification of the “IC3 Booster Kit” without additional information. A detailed description of the booster kit, including an explanation of how it operates, is required. Specifically, is the booster a heat exchanger? If so, explain the means by which heat is transferred. When this additional information is available, you may wish to consider requesting a separate ruling on the booster kit. Mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division