CLA-2-84:RR:NC:1:102 K83226
Patricia Coston Dzierzanowski
John P. Coston and Company, Inc.
70 N.E. Loop 410 (Suite 320)
San Antonio, TX 78216
RE: The tariff classification of parts of beer dispensing equipment from Germany
Dear Ms. Dzierzanowski:
In your letter dated February 10, 2004 you requested a tariff classification ruling on behalf of your client North American Dispense Systems. Descriptive information was submitted.
The articles in question are used in beer dispensing systems and include a valve head, coupling head, stout faucet and spare parts for stout faucets. The valve head is a keg valve that when assembled together with an appropriate coupling head and stout faucet forms a complete hand-operated beer tap. The spare parts for the stout faucet include a knob lever, friction bonnet, friction washer, ball washer, lever, faucet body, body gasket, shaft, valve shaft seat and a shaft nut. The materials from which the various articles are made is not fully specified.
In your request you indicate that you believe the valve head, coupling head and stout faucet are correctly classified in subheading 8418.61.0025 and the spare parts for the stout faucet in subheading 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provide for beer dispensing equipment and parts thereof, respectively. However, we find the articles in question are more specifically provided for as parts of taps and similar appliances in HTSUS heading 8481.
The applicable subheading for the valve head, coupling head, stout faucet and the spare parts for the stout faucet, if made of copper, whether or not plated, will be 8481.90.1000, HTSUS, which provides for parts of hand operated taps, cocks, valves and similar appliances, of copper. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the valve head, coupling head, stout faucet and the spare parts for the stout faucet, if made of iron or steel, whether or not plated, will be 8481.90.3000, HTSUS, which provides for parts of hand operated taps, cocks, valves and similar appliances, of iron or steel. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the valve head, coupling head, stout faucet and the spare parts for the stout faucet, if made of other materials, whether or not plated, will be 8481.90.5000, HTSUS, which provides for parts of hand operated taps, cocks, valves and similar appliances, of other materials. The 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