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NY 866865

October 8, 1991

CLA-2-84:S:N:N1:104 866865


TARIFF NO.: 8423.81.0050; 7326.90.9090; 8205.59.3000; 8716.80.5050; 8479.82.0040; 9026.10.6000

Mr. Howard Rosenkranz
United Associates Group Inc.
5713 Corporate Way, Suite 201
West Palm Beach, Florida 33401

RE: The tariff classification of a scale, crowbar and dolly from England and a drum mixer, secondary containment pallets and level indicators from Germany.

Dear Mr. Rosenkranz:

In your letter dated September 3, 1991 you requested a tariff classification ruling.

The Cellarmate is a portable analog scale with a weighing capacity up to 30 kg.

The Kegmaster is used primarily to lift or tilt beer kegs. It is essentially a carbon steel crowbar that fits into slots built into the keg.

The Keg Dolly is a round dolly for moving heavy beer kegs.

The drum mixer has a carbon steel base, drum hoop and motor housing. It will be primarily used in the pharmaceutical, chemical and food handling industries.

The secondary containment pallets are a group of three pallet configurations referred to as "Umweltschutz-Depot". They are used to store liquid in drums and pails mainly used in the pharmaceutical and chemical industries. The drums and pails are never shipped in the pallets. The three models referred to are (1) Type UD-A, (2) Type UD-B, and (3) Type UD-C. Each has a base made of carbon steel with a galvanized steel grating to support the drums or pails. Type UD-A is constructed with a steel sidewall; Type UD-B has a fiberglass casing that fits over the top of the containment unit; and, Type UD-C has a carbon steel cage that fits over the top of the containment unit. All have provision for forklift usage.

The liquid level indicators are of the type usually fastened to the sides of tanks and drums.

The applicable subheading for the Cellarmate will be 8423.81.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other weighing machinery having a maximum weighing capacity not exceeding 30 kg. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the Kegmaster will be 8205.59.3000, HTS, which provides for other handtools and parts thereof, crowbars, track tools and wedges. The rate of duty will be 0.4 cents/kg. The Keg Dolly will be classified under HTS subheading 8716.80.5050 which provides for other vehicles not mechanically propelled. The rate of duty will be 3.2 percent.

The applicable subheading for the drum mixer will be 8479.82.0040, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other mixing machines. The rate of duty will be 3.7 percent. The applicable subheading for the liquid level indicators will be 9026.10.6000, HTS, which provides for instruments and apparatus for measuring or checking the flow or level of liquids: other. The rate of duty will be 4.7 percent. The secondary containment pallets, all models, will be classified under HTS subheading 7326.90.9090 which provides for other articles of iron or steel. The rate of duty will be 5.7 percent.

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.


Jean F. Maguire
Area Director

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