CLA-2-22:OT:RR:NC:2:235
Mr. Donald S. Simpson
Barthco
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of Vodka from Poland
Dear Mr. Simpson:
In your letter dated August 24, 2010, you requested a tariff classification ruling on behalf of Charles Jacquin et Cie Inc.
The subject product, Vodka, is distilled from grain in Poland. You state, that it will be imported in 20 foot long “tanktainers” that will hold 23,000 liters. At the time of importation, the vodka will be less than 80 percent alcohol by volume. You also state a maximum percent by volume of 79.5 percent. Upon importation, the product will be sent to a bonded facility where it will be reduced to 40 percent alcohol by volume, filtered and bottled.
The applicable subheading for the Vodka presented will be 2208.60.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding over 4 liters.” The rate of duty will be free.
Imports under this subheading will be subject to Federal Excise Tax as indicated in 26 United States Code (U.S.C.) Section 5001. The Federal Excise Tax rate is $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
This merchandise may be 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.
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 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division