CLA-2-84:S:N:N1:105 891271
Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295
RE: The tariff classification of a brewery system from Canada
Dear Mr. Walser:
In your letter dated October 6, 1993 on behalf of Specific
Mechanical Systems Ltd. you requested a tariff classification
ruling.
The brewery system will be used to make beer. The system is comprised
of a brewhouse and a fermentation cellar. The brewhouse includes a malt
mill, grist hopper, grist hydrator, mash tun, plate heat exchanger, hot wort
grant, brewkettlewhirlpool, condensate drip leg, hot liquor tank, portable
pump, cold liquor tank, diverter panel and control station. The
fermentation cellar includes a cylindroconical fermenter-unitank, cip/beer
transfer pump, conditioning tank, filter, bright beer serving vessel and a
glycol chilling system.
The applicable subheading for the brewery system will be 8438.40.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
machinery for the industrial preparation of food or drink: brewery machinery.
The rate of duty will be 3.5 percent ad valorem.
Goods classifiable under subheading 8438.40.0000, HTS, which have
originated in the territory of Canada, will be entitled to a free 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