CLA-2-19:S:N:N1:228
Mr. Rex Pickering
River Cottage
P.O. Box 792
Oxford, NY 13830
RE: The tariff classification of a beermaking kit from England
Dear Mr. Pickering:
In your letters dated March 12, 1991, April 12, 1991, and
April 24, 1991, you requested a tariff classification ruling.
Descriptive literature and an ingredients breakdown were
submitted with your letters of March 12 and April 24,
respectively. A sample, provided with your April 12 letter, was
returned to you on April 22, 1991. The product is a kit for the
home brewing of beer, composed of a dry mixture of malt extract,
malt, hops, and copper finings, and a packet of dried brewer's
yeast. The kit weighs approximately 25 ounces, and is put up for
retail sale. Package instructions direct the consumer to add
water, cook, transfer to an appropriate vessel, add sugar and the
yeast packet, and allow to ferment. The kit yields approximately
five gallons of beer.
The applicable subheading for the beermaking kit will be
1901.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for malt extract...solid or condensed.
The rate of duty will be 15 percent ad valorem.
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