CLA-2-84:OT:RR:NC:N1:106
Boyan Kalusevic
Dorcol Distilling Co.
326 Adrian Drive
San Antonio, TX 78213
RE: The tariff classification of distilling parts and fruit rum from the Republic of Serbia
Dear Mr. Kalusevic:
In your letter dated September 27, 2011 you requested a tariff classification ruling.
The items under consideration are parts used in an alcohol distilling system, as well a “first-run” fruit distillate.
The first item, a “Copper Pot Still”, has a 500 liter (L) capacity and contains a natural gas heating element to induce a change in temperature in the fermented fruit mash, as well as a cold water cooling element to liquefy the gaseous distillate.
The applicable subheading for the Copper Pot Still will be 8419.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…, whether or not electrically heated…, for the treatment of materials by a process involving a change in temperature such as…distilling…: Distilling…plant: For food and beverages”. The duty rate will be Free.
The second and third items have been identified as “Stainless Steel Fermenting Tanks”, which are used for fermenting fruit ahead of distillation. Each tank has a capacity of 10,000L and is supplied with four (4) support legs and the hardware needed for attaching the legs. One of the tanks is fitted with an electric agitator at the base of the tank, the other is not. Each tank is insulated by double-walled glycol cooling jackets.
In your ruling request you suggest classification of the Stainless Steel Fermenting Tank without agitator in 7309.00.0030, HTSUS, as an iron or steel tank with a capacity exceeding 300 liters, for any material other than compressed or liquefied gas, whether or not lined or heat insulated but not fitted with mechanical or thermal equipment. However, in our telephone conversation of October 17, 2011, you indicated that both of the Fermenting Tanks feature a glycol-based circulating cooling system which is permanently installed between the double walls of the tank. Containers with provisions for circulating heating or cooling fluids between double walls are excluded from classification in heading 7309, HTSUS.
The applicable subheading for the stainless Steel Fermenting Tank without the electric agitator will be 8419.89.9520, HTSUS, which provides for Machinery…, whether or not electrically heated…, for the treatment of materials by a process involving a change in temperature such as…distilling…: Other…equipment: Other: Other: Other: Designed for cooling: For food and beverages”. The duty rate will be 4.2%.
The applicable subheading for the stainless Steel Fermenting Tank with the electric agitator will be 8438.80.0000, HTSUS, which provides for “Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink…:Other machinery”. The duty rate will be Free.
The next item under consideration has been identified as “Stainless Steel Storage Tanks”. The storage tanks have a capacity of 10,000L and are used to hold the distillate between processes. You state that the tanks are supplied with four (4) support legs and the hardware required for attaching the legs. The tanks are not fitted with either heating or mechanical elements and are not insulated.
The applicable subheading for the Stainless Steel Storage Tanks will be 7309.00.0030, HTSUS, which provides for “…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: Tanks”. The duty rate will be Free.
We are unable to issue a classification on the “first distillate” product included in your request. Additional information is required in order to determine the correct classification for this product. Please provide a complete manufacturing flowchart showing all starting materials, type(s) of fruit used, and alcohol content of the finished product as imported. This product may be subject to additional restrictions.
Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 1200 Pennsylvania Avenue Washington, D.C. 20226 (202) 566-7531
This merchandise may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 on the copper still or stainless steel fermentation tanks, contact National Import Specialist Matthew Sullivan at (646) 733-3013. If you have any questions regarding the ruling on the stainless steel storage tanks, contact National Import Specialist Nicole Sullivan at (646) 733-3028. If you have any questions regarding the ruling on the fruit distillate, contact National Import Specialist Paul Hodgkiss at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division