The tariff classification of an in-line booster for use with beer taps from Canada

NY K85967 May 26, 2004 CLA-2-84:RR:NC:1:102 K85967 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Mr. Wayne Newson icefloe Technologies 5855 Kennedy Road Mississauga, ON L4Z 2G3 RE: The tariff classification of an in-line booster for use with beer taps from Canada Dear Mr. Newson: In your letter dated May 4, 2004 you requested a tariff classification ruling. Descriptive literature was submitted. The article in question is described as an “icefloe” in-line booster used with hand-operated taps for dispensing beer. The booster is used on the supply line(s) for tap systems to reduce the temperature of liquid flowing through the tap. The booster works with glycol or water cooling baths and has no moving parts or power requirements. The booster is made of stainless steel and high impact plastic materials. The applicable subheading for the “icefloe” booster will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of taps, cocks, valves and similar appliance, hand operated, of other materials. The general rate of duty will be 3 percent ad valorem. 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