CLA-2-19:S:N:N7:228 803624
Mr. Marty Langtry
Tower Group International, Inc.
5420 W. 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of a beer making kit from The United Kingdom
Dear Mr. Langtry:
In your letter dated October 24, 1994, on behalf of D & D Imports, Reseda, CA, you requested a tariff classification ruling.
A sample accompanied your letter, and was examined and disposed of. The product, called a "Brewsack," is a kit containing all the ingredients needed for brewing beer in the consumer's home. The article consists of a sealed, plastic-lined, film sack, measuring approximately 23 inches tall and 15 inches wide, to which has been attached a filling cap/pressure regulating valve and a dispensing spigot. Inside the sack is a blend of liquid malt extract (approximately 1398 grams) and hop extract (approximately 2 grams). A 5-gram packet of brewer's yeast is attached to the product label on the outside of the bag. According to the label instructions, the purchaser only needs to add water and the yeast packet. The beer brews in the bag, and is ready for drinking after three or four weeks.
The applicable subheading for the beer making kit will be 1901.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for malt extract...fluid. The rate of duty will be 5 cents per liter.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport