The tariff classification of chrome-plated brass beer taps andpressure reducing valves from Germany and Holland

NY 890235 September 30, 1993 CLA-2-84:S:N:N3:102 890235 CATEGORY: Classification TARIFF NO.: 8481.10.0090; 8481.80.1050 Mrs. Wynn Spurgeon Trans-World Shipping Service, Inc. 3206 Frenchmens Road P.O. Box 795 Toledo, Ohio 43697-0795 RE: The tariff classification of chrome-plated brass beer taps and pressure reducing valves from Germany and Holland Dear Mrs. Spurgeon: In your letter dated September 3, 1993, on behalf of your client, Sabco Industries, you requested a tariff classification ruling. There are three items that you specified in your request. The first was the "Party Zapfer", a semi-professional, hand operated, chrome-plated brass beer tap with brass feed tube. The second was the "Europa Kompensator Bierhahn no. 1001", a chrome-plated, hand operated beer tap that contained a manually adjustable flow restrictor. The function of the restrictor was to allow the user to regulate the rate of beerflow under varying conditions (temperature, CO2 pressure, etc.). The third item was called the "Europa Druckminderer No. 12051", a pressure regulating valve that contained two built-in pressure gauges. One gauge was designed to display the pressure level of the CO2 bottle, while the other displayed the actual outlet pressure coming from the regulating valve. The purpose of this valve was to provide a constant, reduced level of CO2 pressure to the beer keg. The applicable subheading for the Party Zapfer and the Europa Kompensator ierhahn 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 of copper (brass), having a pressure rating under 850 kPa (125 psi). The rate of duty will be 5.6 percent ad valorem. The Europa Druckminderer is classifiable under HTS item 8481.10.0090, which provides for pressure reducing valves, other. The rate of duty will be 3.7 percent ad valorem. 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