&&A 500 litre, stainless steel, cylindrical tank. This tank is to be mounted on a stand and installed in a horizontal position. This item has a double-walled construction with built-in cooling spirals or cooling plates. This tank is able to be operated while pressurized up to a maximum of 30psi.

&&In your request for an Advance Ruling you proposed tariff classification under 7309.00.00.00. This tariff classification number is incorrect.&&&&The Beer Serving Tanks under review are used for cooling and serving beer. At the heading level, 73.09 states that good classified under this heading only qualify if they are “not fitted with mechanical or thermal equipment”. These tanks are manufactured with cooling coils which are thermal equipment. Therefore, per the terms of GIR 1, the Beer Serving Tanks submitted for review do not meet the terms of the heading.&&&&The Explanatory Note to heading 73.09 guides classification to heading 84.19 for containers insulated with double walls and circulating cooling fluid. Heading 84.19 provides for machinery for the treatment of materials by many processes including cooling. Explanatory Note (B) to heading 84.19 describes what is considered a heat exchange unit for the purposes of tariff classification. Note (B)(i) specifies that a concentric tube system of heat exchange, wherein one fluid flows in a ring shaped way around the other fluid in a central tube in included in heading 84.19. Given these tanks have circulating cooling fluid and double walls, they are correctly classified in heading 84.19. The design of the cooling coils in this double wall tank provides for a heat exchange to occur between the beer and the colder fluid in the cooling coils.