CLA-2-84:OT:RR:E:NC:N1:102
Ms. Eunice Martinez
Norman Krieger, Inc. 9635 Heinrich Hertz Drive (Suite 5-8)
San Diego, CA 92154
RE: The tariff classification of ice/beverage dispensers from Mexico. Correction to New York ruling N044916
Dear Ms. Martinez:
In your letter dated December 15, 2008 on behalf of McCann’s Engineering MFG, you provided additional information regarding articles previously considered in New York ruling N044916, which was issued to your client on December 10, 2008. This ruling replaces New York ruling N044916.
In New York ruling N044916 we considered articles described as drop in ice/beverage dispensers, model numbers DI-1522, DI-2323 and DIL-2323. These free standing dispensers are made of stainless steel and are designed to chill and dispense soda and non-carbonated beverages. The dispensers incorporate mixing valves that allow the components of a beverage to be mixed and ultimately dispensed on demand. They can be found in restaurants, supermarkets and cafeterias.
Based on the information initially provided, we classified the ice/beverage dispensers in heading 8418, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soda fountain and beer dispensing equipment incorporating a refrigeration unit. Refrigeration units of this heading are machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures at an active cooling element, by the absorption of the latent heat of evaporation of liquefied gases.
The information you have now provided indicates that the ice/beverage dispensers in question do not contain a refrigeration unit, but rather rely on a supply of ice from an external source to chill the dispensed beverages. Without benefit of this information, the ice/beverage dispensers were inadvertently misclassified in NY ruling N044916. Ice chests, insulated cabinets, etc., not fitted or designed for fitting with refrigerating units are excluded from HTSUS heading 8418.
Because the ice/beverage dispensers are essentially an arrangement of valves specifically designed to mix and/or dispense ice and beverages, and do not incorporate a refrigeration unit, we find that the DI-1522, DI-2323 and DIL-2323 dispensers are properly provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances.
The applicable subheading for the subject ice/beverage dispensers will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 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