CLA-2-90:OT:RR:NC:N1:105
Kathy Valdivia
Norman Krieger Inc.
5000 E. Spring St Ste 250
Long Beach, California 90815
RE: The tariff classification of Home Brewing Premium Deluxe Craft Beer Kit from Belgium
Dear Ms. Valdivia:
In your letter dated March 10, 2021, on behalf of your client, Brewferm Products USA Inc., you requested a tariff classification ruling.
The item under consideration is described as the Home Brewing Premium Deluxe Craft Beer Kit. The kit consists of:
Either “Triple Terror” brew mix (barley malt extract, hop extract, herbs) or “Wicked Wheat” brew mix (wheat malt extract, barley malt extract, herbs hop extract)
Yeast, which is responsible for the fermentation process in the beer
Liquid crystal thermometer, which is self-adhesive and used to check the temperature of the fermenting beer
A bottling compass, which is a hydrometer used to check the density of the fermenting beer
Brewferm Buckrider Superwash, which is a cleaning agent used to disinfect the fermentation bucket
Carbonation drops, which are sugar sticks used to carbonate the beer during bottling
A plastic fermentation bucket with lid, which is used to hold the beer while it is brewing
A plastic air lock, which is used to prevent oxidation and contamination of the brewing beer
A rubber disc, which is used to seal the air lock in the fermentation bucket
A plastic tap, which is used to drain the brewed beer from the bucket
A plastic bottle filler, which is a siphon used to fill bottles with the brewed beer so it can fill from the bottom up
100 bronze crown corks, which are used to seal the beer bottles once filled
A capper, which is used to cap the beer bottles once filled
Beer bottle labels, which are used to label the beer bottles
Coasters, which can be used with the beer bottles
An instruction manual
In operation, the brew mix, water, and sugar are added to the fermentation bucket. The thermometer monitors the temperature of the mixture until it reaches 68 degrees Fahrenheit. Once the mixture has cooled, the yeast is added, and the mixture is left to ferment for 7-10 days in the bucket. The bucket is air locked and sealed using the plastic lid, plastic air lock and rubber disk. Once fully fermented, the hydrometer is used to test the density to determine if the beer is ready to be bottled. Once ready, it is decanted through the tap and bottle filler and into user-provided bottles. The carbonation drops are then added to the individual bottles, corked, and capped. Finally, the bottles are placed at room temperature for another 10 days for a second fermentation before they are placed in cooler temperatures for maturation before consumption.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The Home Brewing Premium Deluxe Craft Beer Kit, consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., beer production). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character.
Explanatory Note VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods.
GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
We find the bottling compass (hydrometer) to be equivalent to the role of the bucket, which is classified within chapter 39, and the thermometer. These items contribute equally to the activity of beer production. Therefore, in accordance with GRI 3(c), the craft beer kit will be classified within heading 9025, as it falls last amongst the headings that merit consideration.
In accordance with GRI 3(c), the applicable subheading for the Home Brewing Premium Deluxe Craft Beer Kit will be 9025.80.2000, HTSUS, which provides for “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments: parts and accessories thereof: Other instruments: Other: Hydrometers and similar floating instruments, whether or not incorporating a thermometer, non-recording.” The general rate of duty will be 2.9% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division