&&The product is a large vessel designed to infuse beer and other drinks with hops or other adjuncts to impart flavor to the finished drink. The tank is double walled, made of stainless steel and is mounted on a frame with wheels for easy transport. The tank contains an insert designed to hold hops or other adjuncts. This insert functions as a screen to keep the adjuncts from mixing throughout the liquid so they can be removed after the infusion. The tank is closed at the top by a manway which is equipped with a pressure release valve set to 45 PSI. A combination of pressure and jets, which are controlled by their respective valves, are used to thoroughly infuse the flavor into the beer. The good is intended for use during the brewing process, in a commercial setting.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 7310.10.00. This tariff classification number is incorrect.&&&&Although the classification number above provides for tanks of steel; the good subject to this Advance Ruling is excluded from this classification in heading 73.10 by Legal Note 1(f) to Section XV which directs that “Articles of Section XVI” are not covered under Section XV.”&&&&The maxxLup Hops Infusion System is designed to infuse hops and other adjuncts into beer. Therefore its main function is as a contributory step within the broader function of preparing beer. Since machinery “for the industrial preparation of food or drink” is specifically mentioned in heading 84.38, the maxxLup Hops Infusion System is correctly covered within that heading, and excluded from heading 73.10.