NY 852606
JUN 01 1990
CLA-2-22:S:N:N1:232-852606
Mr. V. Ouzounian
Noyac International Ltd.
Bulvinos House
171-175 Uxbridge Road
London W13 9AA England
RE: The tariff classification of Armenian brandy which is
bottled and packaged in the United Kingdom.
Dear Mr. Ouzounian:
In your letter dated March 14, 1990, with additional
information submitted in a letter dated May 2, 1990, you
requested a tariff classification ruling.
Your query concerns the classification of 80 proof Armenian
brandy which is double-distilled and blended in the Soviet Union
and transported to the United Kingdom in oak casks for bottling
and packaging. The product will be imported in 750 milliliter
bottles at a cost ranging from US$15 to US$32 per liter, C and F.
The applicable subheading for the brandy will be 2208.20.4000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for undenatured ethyl alcohol of an alcoholic strength by volume of
less than 80 percent vol.; spirits, liqueurs and other spirituous
beverages...spirits obtained by distilling grape wine or grape marc
(grape brandy)...other...in containers each holding not over 4
liters...valued over $3.43/liter. The rate of duty will be $2.35 per
proof liter.
Imports under this subheading are subject to a Federal Excise Tax
of $12.50 per proof gallon and a proportionate tax at the like rate on
all fractional parts of a proof gallon.
Additional requirements are imposed on this product by the Bureau
of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:
Bureau of Alcohol, Tobacco and Firearms
1200 Pennsylvania Avenue, N.W.
Washington, D.C. 20226
(202) 566-7531
In addition, you are advised to contact the State Liquor
Authority in the particular state or states through which you
intend to import.
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