The tariff classification of a ceramic and brass beer towerfrom Canada

NY 868220 November 22, 1991 CLA-2-84:S:N:N1:102 868220 CATEGORY: Classification TARIFF NO.: 8481.80.1050 Mr. Glen A. Huisman Border Brokerage Company P.O. Box B Blaine, Washington 98230 RE: The tariff classification of a ceramic and brass beer tower from Canada Dear Mr. Huisman: In your letter dated October 10, 1991, on behalf of your client, Sprint Enterprises, you requested a tariff classification ruling. The item in question is a brass and ceramic beer tower used to dispense beer at commercial establishments such as bars or restaurants. The tower physically mounts onto the counter and is connected to the beer keg by a feed hose. Physically the tower is constructed of alternating sections of brass and ceramic, held together by a central threaded shaft. The upper brass collar is fitted with either one or two hand operated dispensing taps (faucets). The only functional part of this beer tower is the brass tap. The balance is designed for decorative purposes. The applicable subheading for the beer tower will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of copper (or alloy thereof), having a pressure rating under 850 kPa (125 psi), other. The duty rate will be 5.6 percent ad valorem. Goods classifiable under subheading 8481.80.1050, HTS, which have originated in the territory of Canada, will be entitled to a 2.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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