CLA-2-44:S:N:N1:230 851046
Mr. Georges A. Mermod
Tonnellerie Jerico, U.S.A.
206 West Queen Street
Edenton, NC 27932
RE: The tariff classification of wine barrels from France
Dear Mr. Mermod:
In your letter dated March 28, 1990, you requested a tariff
classification ruling.
The ruling was requested on new wine barrels of 55 gallon
capacity made of oak. The wine barrels are produced by a
cooperage manufacturer.
The applicable subheading for the wine barrels will be
4416.00.3010, Harmonized Tariff Schedule of the United States
(HTS), which provides for new casks, barrels and hogsheads, of
wood. The rate of duty will be 2.8 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
New York Seaport