The tariff classification of a home beer dispenser from China

N034518 August 27, 2008 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. David Zhou TransNav 35105 Cricklewood New Baltimore, MI 48047 RE: The tariff classification of a home beer dispenser from China Dear Mr. Zhou: In your letter dated July 30, 2008 you requested a tariff classification ruling. Photographs of the dispenser and descriptive information were submitted. The article in question is described as a home beer dispenser, item number PR1955, for use in dispensing bottled beer. Based on the information made available, the beer dispenser is a hand-operated valve designed to be used in conjunction with a cartridge of compressed carbon dioxide (CO2). When attached to a bottle of beer, the dispenser pressurizes the contents of the beer bottle by introducing the compressed CO2 gas into the bottle. Once the beer bottle is pressurized, the dispenser then serves as a tap to allow the flow of beer from the bottle to be controlled. The dispenser is assembled from various plastic components. The applicable subheading for the home beer dispenser, whether imported with or without the CO2 cartridge, will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. 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 Kenneth Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division