CLA-2-22:RR:E:NC:232
Mr. David Doyle
Hiram Walker & Sons Ltd
2072 Riverside Dr. East
Windsor, Ontario
N8Y 4S5 Canada
RE: The tariff classification of “Sweet Canadian Wine” and “Sweet Canadian Wine with added sugar” from Canada
Dear Mr. Doyle:
In your letter dated May 14, 2007 you requested a ruling on the classification of “Sweet Canadian Wine” and “Sweet Canadian Wine with added sugar” from Canada.
The “Sweet Canadian Wine” is wine produced in Canada. During the course of the manufacture of the wine, sugar, dextrose or invert sugar is added. The alcohol content of the finished product is 22.9 percent per volume. It will be imported either by truckload (7000 U.S. gallons) or by railcar (approximately 25,000 wine gallons). The price per liter of the wine will be less than $1.00.
The Sweet Canadian Wine with additional sugar is Canadian wine produced as above, but has additional sugar added. The additional sugar is sugar additive and will be one or more of invert sugar, liquid sugar, or sugar water solution. The alcohol content of the finished product will be between 14 percent to 21 percent per volume. It will also be imported either by truckload (7000 U.S. gallons) or by railcar (approximately 25,000 wine gallons). The price per liter of this wine will be less than $1.00. You state that both wines will be used in the production of other beverages and is not intended to be consumed as is.
The applicable subheading for the Sweet Canadian Wine will be 2204.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009; Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; Other: In containers holding over 4 liters: Of an alcoholic strength by volume over 14 percent volume. The rate of duty will be 22.4 cents per liter. Imports under this subheading are also subject to Federal Excise Tax (26 U.S.C. 5001 and 5041) of $1.57 per wine gallon on still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume.
The applicable subheading for the Sweet Canadian Wine with added sugar of an alcoholic strength by volume not over 14 percent will be 2204.29.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009; Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; Other: In containers holding over 4 liters; Of an alcoholic strength by volume not over 14 percent volume. The rate of duty will be 1.4 cents per liter.
The applicable subheading for the Sweet Canadian Wine with added sugar of an alcoholic strength by volume over 14 percent volume will be 2204.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009; Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; Other: In containers holding over 4 liters: Of an alcoholic strength by volume over 14 percent volume. The rate of duty will be 22.4 cents per liter. Imports under this subheading are also subject to Federal Excise Tax (26 U.S.C. 5001 and 5041) of $1.57 per wine gallon on still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume.
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# 202-927-8500
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division