N210796 N2 Ruling Active

The tariff classification of beer tap handles from China.

Issued April 18, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.5000

Headings: 8481

Product description

The products to be imported are custom made beer tap handles for use on kegs and bar taps. Available in either wood or resin, these handles are used to open and close the beer dispensing valve.

CBP rationale

The applicable subheading for the beer tap handles will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances…parts thereof, parts, of hand operated and check appliances, of other materials.

Full text

N210796 April 18, 2012 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Ms. Anna Littlejohn Taphandles, LLC 1424 4th Ave. Seattle, WA 98101 RE: The tariff classification of beer tap handles from China. Dear Ms. Littlejohn: In your letter dated March 12, 2012 you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you. The products to be imported are custom made beer tap handles for use on kegs and bar taps. Available in either wood or resin, these handles are used to open and close the beer dispensing valve. The applicable subheading for the beer tap handles will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances…parts thereof, parts, of hand operated and check appliances, of other materials. The rate of duty will be 3 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division

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