CLA-2-39:RR:NC:2:221 B84290
Mr. Steve Sanders
Fritz Companies, Inc.
#2 12th Street
Blaine, WA 98230
RE: The tariff classification of a brewery upgrade kit from
Canada.
Dear Mr. Sanders:
In your letter dated April 17, 1997, on behalf of Horizon
Plastics, Inc., you requested a tariff classification ruling.
The brewery upgrade kit consists of nineteen plastic beer
bottles with their plastic caps, two tubes composed of polyvinyl
chloride plastic, a plastic filler support platform, one filler cap
with a bleed valve, and a santoprene washer. The brewery upgrade
kit is meant for use with a home beer machine. Although these
particular bottles will not be used in the bottling of beer for
commercial sale, they are of the same class or kind of such
beverage packaging bottles.
The applicable tariff provision for the plastic bottles with
their plastic caps will be 3923.30.0090, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
articles for the conveyance or packing of goods, of plastics,
carboys, bottles, flasks and similar articles, other. The general
rate of duty will be 3 percent ad valorem.
The applicable tariff provision for the plastic filler support
platform will be 3926.90.9890, HTSUSA, which provides for other
articles of plastics, other. The general rate of duty will be 5.3
percent ad valorem.
The applicable tariff provision for the two tubes composed
of polyvinyl chloride plastic will be 3917.32.6010, HTSUSA, which
provides for tubes, pipes and hoses and fittings therefor, of
plastics...other, not reinforced or otherwise combined with other
materials, without fittings, of polyvinyl chloride. The general
rate of duty will be 3.1 percent ad valorem.
The applicable tariff provision for the santoprene washer
will be 3926.90.4590, HTSUSA, which provides for other articles
of plastics...gaskets, washers and other seals, other. The
general rate of duty will be 3.5 percent ad valorem.
The applicable tariff provision for the filler cap with a
bleed valve will be 8481.80.5090, HTSUSA, which provides for
taps, clocks, valves and similar appliances...hand operated
valves, of other materials. The general rate of duty will be 3.6
percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Joan
Mazzola at 212-466-5580.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division