CLA-2-84:S:N:N1:104 866865
8716.80.5050; 8479.82.0040; 9026.10.6000
Mr. Howard Rosenkranz
United Associates Group Inc.
5713 Corporate Way, Suite 201
West Palm Beach, Florida 33401
RE: The tariff classification of a scale, crowbar and dolly from
England and a drum mixer, secondary containment pallets and level
indicators from Germany.
Dear Mr. Rosenkranz:
In your letter dated September 3, 1991 you requested a
tariff classification ruling.
The Cellarmate is a portable analog scale with a weighing
capacity up to 30 kg.
The Kegmaster is used primarily to lift or tilt beer kegs.
It is essentially a carbon steel crowbar that fits into slots
built into the keg.
The Keg Dolly is a round dolly for moving heavy beer kegs.
The drum mixer has a carbon steel base, drum hoop and motor
housing. It will be primarily used in the pharmaceutical,
chemical and food handling industries.
The secondary containment pallets are a group of three
pallet configurations referred to as "Umweltschutz-Depot". They
are used to store liquid in drums and pails mainly used in the
pharmaceutical and chemical industries. The drums and pails are
never shipped in the pallets. The three models referred to are
(1) Type UD-A, (2) Type UD-B, and (3) Type UD-C. Each has a base
made of carbon steel with a galvanized steel grating to support
the drums or pails. Type UD-A is constructed with a steel
sidewall; Type UD-B has a fiberglass casing that fits over the
top of the containment unit; and, Type UD-C has a carbon steel
cage that fits over the top of the containment unit. All have
provision for forklift usage.
The liquid level indicators are of the type usually fastened
to the sides of tanks and drums.
The applicable subheading for the Cellarmate will be
8423.81.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other weighing machinery having a
maximum weighing capacity not exceeding 30 kg. The rate of duty
will be 4.4 percent ad valorem. The applicable subheading for the
Kegmaster will be 8205.59.3000, HTS, which provides for other
handtools and parts thereof, crowbars, track tools and wedges.
The rate of duty will be 0.4 cents/kg. The Keg Dolly will be
classified under HTS subheading 8716.80.5050 which provides for
other vehicles not mechanically propelled. The rate of duty will
be 3.2 percent.
The applicable subheading for the drum mixer will be
8479.82.0040, HTS, which provides for machines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter: other mixing machines. The rate of
duty will be 3.7 percent. The applicable subheading for the
liquid level indicators will be 9026.10.6000, HTS, which provides
for instruments and apparatus for measuring or checking the flow
or level of liquids: other. The rate of duty will be 4.7 percent.
The secondary containment pallets, all models, will be classified
under HTS subheading 7326.90.9090 which provides for other
articles of iron or steel. The rate of duty will be 5.7 percent.
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