CLA-2-84:S:N:N1:102 868220
Mr. Glen A. Huisman
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230
RE: The tariff classification of a ceramic and brass beer tower
from Canada
Dear Mr. Huisman:
In your letter dated October 10, 1991, on behalf of your
client, Sprint Enterprises, you requested a tariff classification
ruling.
The item in question is a brass and ceramic beer tower used
to dispense beer at commercial establishments such as bars or
restaurants. The tower physically mounts onto the counter and is
connected to the beer keg by a feed hose. Physically the tower
is constructed of alternating sections of brass and ceramic, held
together by a central threaded shaft. The upper brass collar is
fitted with either one or two hand operated dispensing taps
(faucets). The only functional part of this beer tower is the
brass tap. The balance is designed for decorative purposes.
The applicable subheading for the beer tower will be
8481.80.1050, Harmonized Tariff Schedule of the United States
(HTS), which provides for taps, cocks, valves and similar
appliances, hand operated, of copper (or alloy thereof), having a
pressure rating under 850 kPa (125 psi), other. The duty rate
will be 5.6 percent ad valorem.
Goods classifiable under subheading 8481.80.1050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.2 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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