CBP Ruling 885931 — The tariff classification of a "Beer Machine" from Canada.

Tariff classification

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

You have submitted a brochure with pictures of an item called a "Beer Machine". It consists of a plastic pressure vessel fermenter which is to be placed in a refrigerator and is to be used to manufacture beer for home consumption. The "Beer Machine" will be imported in a retail kit with everything required to start a home brewery. According to the literature the set consists of: 1. One plastic pressure vessel 2. One container of brewing malt 3. One container of brewing yeast 4. One soda bulb 5. Four pulp disks All of the above items are produced in the United States or Canada except the soda bulb which is made in Austria. The set is considered to be dedicated to the activity of making beer. The plastic pressure vessel is the largest most valuable and most marketable component of the set. In accordance with GRI 3(b) the plastic pressure vessel imparts the essential character to the set.

CBP rationale

The applicable subheading for the "Beer Machine" set will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other.

Full text

NY 885931 May 28,1993 CLA-2-39:S:N:N5:343 885931 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Steve Sanders Fritz Companies, Inc. P.O. Drawer "G" Blane, WA 98230 RE: The tariff classification of a "Beer Machine" from Canada. Dear Mr. Sanders: In your letter dated May 1, 1993, on behalf of Great Canadian Homebrew Company, you requested a classification ruling. You have submitted a brochure with pictures of an item called a "Beer Machine". It consists of a plastic pressure vessel fermenter which is to be placed in a refrigerator and is to be used to manufacture beer for home consumption. The "Beer Machine" will be imported in a retail kit with everything required to start a home brewery. According to the literature the set consists of: 1. One plastic pressure vessel 2. One container of brewing malt 3. One container of brewing yeast 4. One soda bulb 5. Four pulp disks All of the above items are produced in the United States or Canada except the soda bulb which is made in Austria. The set is considered to be dedicated to the activity of making beer. The plastic pressure vessel is the largest most valuable and most marketable component of the set. In accordance with GRI 3(b) the plastic pressure vessel imparts the essential character to the set. The applicable subheading for the "Beer Machine" set will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The duty rate will be 3.4 percent ad valorem. The elements of this set may be eligible for free or reduced rates of duty as American Goods Returned or under the U.S./Canada Free Trade Act (FTA). For a ruling on this matter, however, please write to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue NW, Washington, DC 20229, giving all particulars of this transaction. 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

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