CLA-2-17:S:N:N7:232 808506
Ms. Marty Langtry
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of a German White Wine-Box from
the United Kingdom.
Dear Ms. Langtry:
In your letter dated March 20, 1995, on behalf of D&D
Imports, you requested a tariff classification ruling.
A sample was included with your initial request dated
February 3, 1995. The subject merchandise is described as a
wine-box which allows the consumer to produce a gourmet blend of
wine. The product consists of a rectangular cardboard box.
Inside the box is a plastic bag with a cap/release valve and a
spigot. The spigot fits through a hole in the box. The plastic
bag is stated to contain 94 percent beet sugar, 1.9 percent spray
dried white wine in crystal form, 1.86 percent citric acid, 1.1
percent diammonium phosphate, 1.1 percent ammonium sulphite, 0.36
percent aspartame and .005 percent crocin. There are also
separate packets of wine stabilizer and yeast inside the box.
The consumer produces a wine by adding water and the contents of
the packets to the plastic bag and allowing it to ferment for two
or three weeks.
The applicable subheading for the German White Wine-Box, if
imported in quantities that fall within the limits described in
additional U.S. note 8 to chapter 17, will be 1701.91.5400
Harmonized Tariff Schedules of the United States (HTS), which
provides for cane or beet sugar and chemically pure sucrose, in
solid form...other...containing added flavoring matter whether or
not containing added coloring...articles containing over 10
percent by dry weight of sugar described in additional U.S. note
3 to chapter 17...described in additional U.S. note 8 to chapter
17 and entered pursuant to its provisions. The rate of duty will
be 6 percent ad valorem. If the quantitative limits of
additional U.S. note 8 to chapter 17 have been reached, the
product will be classified in subheading 1701.91.5800, HTS, and
dutiable at the rate of 38.9 cents per kilogram plus 5.8 percent
ad valorem. In addition, products classified in subheading
1701.91.5800, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.17.49 to
9904.17.56, HTS.
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
New York Seaport