CLA-2-73:OT:RR:NC:N4:428
Mr. Justin Nichols
New Belgium Brewing Company
500 Linden St.
Fort Collins, CO 80524
RE: The tariff classification of fermentation tanks and beer storage tanks from the Netherlands.
Dear Mr. Nichols:
In your letter dated December 21, 2010, you requested a tariff classification ruling.
The merchandise under consideration consists of four fermentation tanks and two beer storage tanks. The fermentation tanks are 2,050 hectoliters (hl), or 205,000 liters, in volume, and 16,500 kg in weight. The storage tanks (aka “bright beer tanks” or “BBTs”) are 2,000 hl, or 200,000 liters, in volume, and 20,900 kg in weight. The fermentation tanks are employed for rectifying beer via fermentation. They are insulated by double-walled glycol cooling jackets. The BBTs also have cooling jackets, for keeping the beer cold as it awaits bottling. Each tank is constructed of stainless steel, and is supplied with four support legs, and the hardware required for attaching the legs.
You suggest classification of the fermentation and beer storage tanks in subheading 8419.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Distilling or rectifying plant, For food and beverages.” However, based on the information submitted, we find the fermentation and beer storage tanks are more specifically provided for as tanks under heading 7309, HTSUS.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The ENs to heading 7309 state:
These containers are normally installed as fixtures for storage or manufacturing use, e.g., in factories, chemical works, dye works, gasworks, breweries, distilleries and refineries, and to a smaller extent in houses, shops, etc. This heading covers containers for any material other than compressed or liquefied gas. Containers for such gas are classified in heading 73.11, irrespective of their capacity. Containers fitted with mechanical or thermal equipment such as agitators, heating or cooling coils or electrical elements fall in Chapter 84 or 85. This heading includes: Petrol or oil reservoirs; vats used in malt houses for soaking barley; fermentation vats for liquids (wine, beer, etc.); decanting or clarifying vats for liquids of all kinds; vats for tempering and annealing metal goods; water storage tanks (domestic or otherwise) including expansion reservoirs for central heating equipment; containers for solids.
The applicable subheading for the fermentation tanks and the beer storage tanks will be 7309.00.0030, HTSUS, which provides for “Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), 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, Tanks.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division