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NY 891271

October 20, 1993

CLA-2-84:S:N:N1:105 891271


TARIFF NO.: 8438.40.0000

Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295

RE: The tariff classification of a brewery system from Canada

Dear Mr. Walser:

In your letter dated October 6, 1993 on behalf of Specific Mechanical Systems Ltd. you requested a tariff classification ruling.

The brewery system will be used to make beer. The system is comprised of a brewhouse and a fermentation cellar. The brewhouse includes a malt mill, grist hopper, grist hydrator, mash tun, plate heat exchanger, hot wort grant, brewkettlewhirlpool, condensate drip leg, hot liquor tank, portable pump, cold liquor tank, diverter panel and control station. The fermentation cellar includes a cylindroconical fermenter-unitank, cip/beer transfer pump, conditioning tank, filter, bright beer serving vessel and a glycol chilling system.

The applicable subheading for the brewery system will be 8438.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for the industrial preparation of food or drink: brewery machinery. The rate of duty will be 3.5 percent ad valorem.

Goods classifiable under subheading 8438.40.0000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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