The tariff classification of a yeast revitalization system from Germany

N009189 May 3, 2007 CLA-2-84:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. Scott Blizzard WJ Byrnes & Co. 4760 Oakland Street Denver, CO 80239 RE: The tariff classification of a yeast revitalization system from Germany Dear Mr. Blizzard: In your letter dated March 26, 2007, on behalf of the Miller Brewing Company, you requested a tariff classification ruling. You submitted drawings and descriptive literature with your request. The merchandise in question is the Fermex Yeast Revitalization system. A complete Fermex Yeast Revitalization system is comprised of tanks, valves, pipes, pumps and a control panel which, when used together, move the collected yeast through the Fermex system. In this instance, the system is used to revitalize brewers pitching yeast. However, with some modification, it may also be used in other industries where yeast revitalization may be desirable, such as industrial bakeries. The revitalization process uses controlled aeration to reinvigorate collected yeast and maintain viability between repeated fermentations. Harvested yeast is mixed with fresh unfermented wort (a sugar and protein solution) at approximately a 1:1 ratio. This mixture is then circulated through a specialized aeration nozzle. The nutrients furnished by the wort along with the oxygen supplied by the aeration process initiate rapid cell growth and return the culture to a healthy, viable state. After several hours, the yeast is ready to be pitched to a new fermenter. No heating or cooling is involved in the yeast revitalization process. The system is incomplete in the instant case with the absence of the tank. In its imported condition it will have the essential character of the complete system. The applicable subheading for the yeast revitalization system will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for the industrial preparation or manufacture of food or drink. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division