B87632 B8 Ruling Active

The tariff classification of a plastic carbonater from Sweden.

Issued August 12, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

You have submitted a sample of a plastic carbonater. It is designed to make carbonated fruit drinks, soft drinks and other beverages. Your letter of inquiry states that this carbonater comes in three pieces. The other pieces are a refillable US made C02 cylinder and a US made valve, purchased from a separate manufacturer. The cylinder and valve will be incorporated into the plastic carbonater after importation. The carbonater as imported is merely the plastic housing which holds the beverage to be carbonated and the C02 cylinder. The sample is returned as requested.

Full text

NY B87632 August 12, 1997 CLA-2-39:RR:NC:SP:222 B87632 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Mark Clayton The Pop Shoppe 12621-24th Avenue So. Seattle, WA 98168 RE: The tariff classification of a plastic carbonater from Sweden. Dear Mr. Clayton: In your letter dated July 3, 1997, you requested a tariff classification ruling. You have submitted a sample of a plastic carbonater. It is designed to make carbonated fruit drinks, soft drinks and other beverages. Your letter of inquiry states that this carbonater comes in three pieces. The other pieces are a refillable US made C02 cylinder and a US made valve, purchased from a separate manufacturer. The cylinder and valve will be incorporated into the plastic carbonater after importation. The carbonater as imported is merely the plastic housing which holds the beverage to be carbonated and the C02 cylinder. The sample is returned as requested. The applicable subheading for the plastic carbonater maker will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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