CLA-2-22:OT:RR:NC:232
Mr. David Romine
Kalik Lewin
4720 Montgomery Lane Suite 400
Bethesda, MD 20814
RE: The tariff classification of Wines from Spain
Dear Mr. Romine:
In your letter dated December 27, 2009, you requested a tariff classification ruling. The subject merchandise is described as wine in red and white varieties. They will be imported in bottles over 4 liters, and are valued at over $1.05 per bottle. The alcohol content by volume for the both red and white varieties will be in two levels: between 12 to 14 percent and between 14.1 to 15 percent.
The applicable subheading for both red and white wine 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 14 cents per liter.
The applicable subheading for both red and white wine 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 these subheading are also subject to Federal Excise Tax (26 U.S.C. 5001 and 5041) of $1.07 per wine gallon on still wines containing ½ of 1 percent to no more than 14 percent of alcohol by volume and $1.57 per wine gallon on still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume. 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 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 181 of the Customs Regulations (19 C.F.R. 181).
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