CLA-2-84:S:N:N3:102 890235
Mrs. Wynn Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795
RE: The tariff classification of chrome-plated brass beer taps and
pressure reducing valves from Germany and Holland
Dear Mrs. Spurgeon:
In your letter dated September 3, 1993, on behalf of your client, Sabco
Industries, you requested a tariff classification ruling.
There are three items that you specified in your request. The first was
the "Party Zapfer", a semi-professional, hand operated, chrome-plated brass beer
tap with brass feed tube. The second was the "Europa Kompensator Bierhahn no.
1001", a chrome-plated, hand operated beer tap that contained a manually
adjustable flow restrictor. The function of the restrictor was to allow the user
to regulate the rate of beerflow under varying conditions (temperature, CO2
pressure, etc.). The third item was called the "Europa Druckminderer No. 12051",
a pressure regulating valve that contained two built-in pressure gauges. One
gauge was designed to display the pressure level of the CO2 bottle, while the
other displayed the actual outlet pressure coming from the regulating valve. The
purpose of this valve was to provide a constant, reduced level of CO2 pressure
to the beer keg.
The applicable subheading for the Party Zapfer and the Europa Kompensator
ierhahn 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 of copper (brass), having a pressure rating under
850 kPa (125 psi). The rate of duty will be 5.6 percent ad valorem. The Europa
Druckminderer is classifiable under HTS item 8481.10.0090, which provides for
pressure reducing valves, other. The rate of duty will be 3.7 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