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NY 862883


May 8, 1991

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.2000

Mr. Rex Pickering
River Cottage
P.O. Box 792
Oxford, NY 13830

RE: The tariff classification of a beermaking kit from England

Dear Mr. Pickering:

In your letters dated March 12, 1991, April 12, 1991, and April 24, 1991, you requested a tariff classification ruling.

Descriptive literature and an ingredients breakdown were submitted with your letters of March 12 and April 24, respectively. A sample, provided with your April 12 letter, was returned to you on April 22, 1991. The product is a kit for the home brewing of beer, composed of a dry mixture of malt extract, malt, hops, and copper finings, and a packet of dried brewer's yeast. The kit weighs approximately 25 ounces, and is put up for retail sale. Package instructions direct the consumer to add water, cook, transfer to an appropriate vessel, add sugar and the yeast packet, and allow to ferment. The kit yields approximately five gallons of beer.

The applicable subheading for the beermaking kit will be 1901.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for malt extract...solid or condensed. The rate of duty will be 15 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

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