CLA-2-22:S:N:N7:232 813201
Mr. Dennis D. Moody
Comptroller's Office
Pennsylvania Liquor Control Board
Harrisburg, PA 17124
RE: The tariff classification of Lillet Aperitif Wine from
France.
Dear Mr. Moody:
In your letter dated July 24,1995 you requested a tariff
classification ruling.
You submitted descriptive literature and a copy of the BATF
label approval. The aperitif wine will be imported in 750 ml
bottles and is stated to consist of wine that has been combined
with selected herbs and fruits. It has an alcohol content of 18
percent.
The applicable subheading for the Lillet aperitif wine will
be 2205.10.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for vermouth and other wine of fresh grapes
flavored with plants or aromatic substances: in containers
holding 2 liters or less: other. The rate of duty will be 6.2
cents per liter.
Additionally, imports under this subheading are subject to a
Federal Excise Tax (26 USC 5001 and 5041) of $1.57 per wine
gallon on still wine containing more than 14 percent and not
exceeding 21 percent of alcohol by volume.
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