I80630 I8 Ruling Active

The tariff classification of a household soda maker from Israel

Issued May 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

descriptive literature was submitted. The item in question is described as the “Home Soda Maker” and contains everything needed to allow carbon dioxide and water to be combined to make carbonated soft drinks at home. The actual soda maker is a plastic housing that contains a hand-operated valve mechanism and serves as a fountain jet that accepts canned carbon dioxide and a one liter bottle of tap water. Pressing a button on the fountain jet produces carbonated soda water by allowing carbon dioxide to flow from its container into the bottle of tap water. Syrups are also provided to allow the carbonated water to be flavored. The information made available indicates that the components of the soda maker are packaged and imported together as a kit, which includes the carbonating appliance, canned carbon dioxide, syrup and a plastic bottle. Further, in its condition as imported the soda maker kit appears to be ready for sale at retail. Accordingly, we find that soda maker kit is a set for tariff purposes and that the carbonating appliance is the single component that imparts to the set its essential character as a soda maker.

CBP rationale

The applicable subheading for the Home Soda Maker will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks , valves and similar appliances, hand operated and of other materials.

Full text

NY I80630 May 3, 2002 CLA-2-84:RR:NC:1:102 I80630 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a household soda maker from Israel Dear Mr. Hoffacker: In your letter dated April 3, 2002 you requested a tariff classification ruling on behalf of your client Soda Club USA. descriptive literature was submitted. The item in question is described as the “Home Soda Maker” and contains everything needed to allow carbon dioxide and water to be combined to make carbonated soft drinks at home. The actual soda maker is a plastic housing that contains a hand-operated valve mechanism and serves as a fountain jet that accepts canned carbon dioxide and a one liter bottle of tap water. Pressing a button on the fountain jet produces carbonated soda water by allowing carbon dioxide to flow from its container into the bottle of tap water. Syrups are also provided to allow the carbonated water to be flavored. The information made available indicates that the components of the soda maker are packaged and imported together as a kit, which includes the carbonating appliance, canned carbon dioxide, syrup and a plastic bottle. Further, in its condition as imported the soda maker kit appears to be ready for sale at retail. Accordingly, we find that soda maker kit is a set for tariff purposes and that the carbonating appliance is the single component that imparts to the set its essential character as a soda maker. The applicable subheading for the Home Soda Maker will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks , valves and similar appliances, hand operated and of other materials. The rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →