CLA-2-84:OT:RR:NC:N1:102
Mr. Michael Dahm
Cole International USA Inc.
2094 Grand Island Blvd.
Grand Island, NY 14072
RE: The tariff classification of beer towers from Canada.
Dear Mr. Dahm:
In your letter dated April 03, 2017 you requested a tariff classification ruling on behalf of your client, Service de Bieres en Fut Mauricie Inc.
The beer towers are stands designed to mount hand operated taps for dispensing beer or other beverages. Based on the provided illustrations, the towers are T and bridge shaped that can include between three to fourteen faucets. The articles are constructed of various material compositions including copper and stainless steel. The beer towers can be used in commercial establishments such as restaurants or breweries.
The applicable subheading for the copper beer towers will be 8481.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated and check appliances of copper. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the stainless steel beer towers will be 8481.90.3000, HTSUS, which provides for parts of hand operated and check appliances of iron or steel. The rate of duty will be 5 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division