CLA©2©73:S:N:N3:113 892020
Mr. L. Gutowski
Kuehne and Nagel, Inc.
Bristol Business Center
7483 "H" Candlewood Road
Hanover, MD 21076
RE: The tariff classification of beer kegs from Germany
Dear Mr. Gutowski:
In your letter dated October 22, 1993, on behalf of Ambec, you requested
a tariff classification ruling.
The merchandise is empty beer kegs designed for beer filling plants.
They are of stainless steel construction and a minimum capacity of 59.24
liters. Each keg contains a valve for dispensing the beer. The
classification depends on capacity.
The applicable subheading for the kegs if their capacity exceeds 50
liters but does not exceed 300 liters will be 7310.10.0010, Harmonized Tariff
Schedule of the United States (HTS), which provides for tanks, casks, drums,
cans, boxes and similar containers for any material ... of iron or steel, of
a capacity not exceeding 300 liters, whether or not lined or heat insulated,
but not fitted with mechanical or thermal equipment, of a capacity of 50
liters or more, empty steel drums and barrels. The rate of duty will be
free.
The applicable subheading for the kegs if their capacity exceeds 300
liters will be 7309.00.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for reservoirs, tanks, vats, and similar containers for
any material ... of iron or steel, of a capacity exceeding 300 liters,
whether or not lined or heat insulated, but not fitted with mechanical or
thermal equipment, other. The rate of duty will be 2.6 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