CLA-2-22:OT:RR:NC2:235
Ms. Dawn M. Osvold
United States Distilled Products Co.
1607 S. 12th Street
Princeton, MN 55371
RE: The tariff classification of Extra Light Rum from Barbados
Dear Ms. Osvold:
In your letter dated March 3, 2011 you requested a prospective tariff classification ruling.
The subject product is Extra Light Rum from Barbados. It is imported in bulk into the United States and is manufactured in Barbados by The West Indies Rum Distillery Limited (WIRD). Molasses is imported into Barbados. The black strap molasses is fermented, and then distilled via a continuous distillation procedure in Barbados, thereby transforming the raw materials into the instant product, Rum. The commercial invoice provided indicates that the alcohol content of the Extra Light Rum is 94.5 Percent by Volume. (189 Proof).
The applicable subheading for the Extra Light Rum will be 2208.40.8000, 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: Rum and other spirits obtained by distilling fermented sugar-cane products: In containers each holding over 4 liters: Valued over 69¢ per proof liter.” The rate of duty will be free.
In addition, distilled alcoholic beverages are subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
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