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August 13, 1999

LA-2-84:RR:NC:1 102 E84766


TARIFF NO.: 8481.80.1050

Mr. Dennis K. Miller
Draft Service
747 N. Fenwick Street
Allentown, PA 18103

RE: The tariff classification of beer faucets with handles from Great Britain.

Dear Mr. Miller:

In your letter dated July 13, 1999 you requested a tariff classification ruling on behalf of Draft Service.

The items in question are described as beer faucets. Samples were submitted.

Examination of the samples reveals that the beer faucets are taps used with beer dispensing equipment. The taps are hand operated valves used to start and stop the flow of beer from a dispensing unit. The valve bodies appear to be made of brass and are trimmed with decorative details of plastic.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the HTS.

The issue raised in your request is whether the beer faucets are classified in HTSUS heading 8418, which provides for other refrigerating equipment, including beer dispensing equipment, and parts thereof, or in heading 8481, which provides for taps, cocks, valves and similar appliances. We find that the terms of the headings and relative section notes, as well as the ENs, require classification of the beer faucets in HTSUS heading 8481.

. The EN to heading 8481 explains that the heading covers taps, cocks, valves and similar appliances, used to regulate the flow, for supply, discharge, etc., of liquids, gases, or, in certain cases, solids. The appliances regulate the flow by opening or closing an aperture and remain in this heading even if specialized for use on a particular machine or apparatus. The beer faucets are hand operated valves that control the flow of a liquid, which in this case is beer. Although the faucets may be specialized for use with beer dispensing equipment, they are nonetheless articles of HTSUS heading 8481.

The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8418 and 8481. Note 2(a) to that section provides that parts, which are goods included in any of the headings of chapters 84 and 85 of the HTSUS, are in all cases to be classified in their respective headings.

Heading 8418 and heading 8481 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to section XVI, HTSUS, because the beer faucets are articles of heading 8481, HTSUS, whether or not they are parts of beer dispensing equipment provided for in heading 8418, HTSUS, the faucets fall to be classified in heading 8481, HTSUS.

The applicable subheading for the beer faucets will be 8481.80.1050, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of copper. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7026.


Robert B. Swierupski

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