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NY 892020

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November 4, 1993

CLA©2©73:S:N:N3:113 892020

CATEGORY: CLASSIFICATION

TARIFF NO.: 7309.00.0090; 7310.10.0010

Mr. L. Gutowski
Kuehne and Nagel, Inc.
Bristol Business Center
7483 "H" Candlewood Road
Hanover, MD 21076

RE: The tariff classification of beer kegs from Germany

Dear Mr. Gutowski:

In your letter dated October 22, 1993, on behalf of Ambec, you requested a tariff classification ruling.

The merchandise is empty beer kegs designed for beer filling plants. They are of stainless steel construction and a minimum capacity of 59.24 liters. Each keg contains a valve for dispensing the beer. The classification depends on capacity.

The applicable subheading for the kegs if their capacity exceeds 50 liters but does not exceed 300 liters will be 7310.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers for any material ... of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, of a capacity of 50 liters or more, empty steel drums and barrels. The rate of duty will be free.

The applicable subheading for the kegs if their capacity exceeds 300 liters will be 7309.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for reservoirs, tanks, vats, and similar containers for any material ... of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, other. The rate of duty will be 2.6 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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See also:

• Tariff No.: 7309.00.00 - Iron/steel, reservoirs, tanks, vats, siml. contain., for any material (o/than compress./liq.gas), w/capacity o/300 l, n/fit. w/mech/thermal
• Tariff No.: 7310.10.00 - Iron/steel, tanks, casks, drums, cans, boxes & siml. cont. for any material (o/than compress./liq.gas), w/cap. of 50+ l but n/o 300 l