CLA-2-22:RR:NC:SP:232 D87225
Mr. Rof Bangham
QuintEssence Homeopathic Remedies
PO Box 31, Shawnigan Lake
British Columbia, Canada V0R 2W0
RE: The tariff classification of Homeopathic Gem Remedies from Canada.
Dear Mr. Rof:
In your letter received on January 25, 1999 you requested a tariff classification ruling.
Samples and descriptive information were submitted with your request. The samples, which are labeled “Healers Shield”, “IBGO” “Jet Lag Remedy”, “ONYX” and “Nine Gem”, were sent to the Customs laboratory for analysis. The subject merchandise is described as homeopathic gem remedies in 1, 2 or 3 ounce bottles, which are stated to contain 85 percent distilled water, 15 percent alcohol and gem essence. The gem essence is the vibratory signature of the gem. It does not consist of particles. The products are used as alternative health remedies. The Customs laboratory has determined that all of the samples contain 85 percent water and 15 percent ethanol.
The applicable tariff provision for the Homeopathic Gem Remedies will be 2208.90.7500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent by volume...other: spirits...other. The general rate of duty will be 13.8 cents per proof liter. Imports under this subheading are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $13.50 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 650 Massachusetts Avenue N.W.
Washington, D.C. 20226
Tel# 202-927-8110
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division