CLA-2-22:OT:RR:NC:2:235
Mr. Salvatore V. Meleleo
Giorgio Gori
80 River Street
Hoboken, NJ 07030
RE: The tariff classification of Prosecco Wine with Peach Puree Packet from Italy
Dear Mr. Meleleo:
In your letter dated August 31, 2011, you requested a tariff classification ruling on behalf of Zonin USA Inc.
The product under consideration consists of a bottle of wine with a flavoring packet attached to the bottle. As imported the product will consist of a 750 ml bottle of Italian Prosecco Wine. You indicate that each bottle will have a pouch of peach puree attached. The puree will be 4.05 oz. You also indicate a 120 gram size of puree, it is unclear if this is a separate size or simply a rounded up conversion from the 4.05 ounce size. You indicate that as packaged, the products are meant to be combined to create a beverage known as a Bellini. The Prosecco Wine is assumed to be sparkling and valued over $1.59 per liter for purposes of this ruling.
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
The classification of sets is determined by General Rule of Interpretation (GRI) 3. GRI 3(b) provides that composite goods and goods in sets become classifiable as if they consisted wholly of the material or component which gives them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for GRI 3(b) state that the goods put up in sets for retail sale are those which consist of at least two different articles which are classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking.
The bottle of Prosecco Wine and packet of peach puree if imported together and packaged for retail sale will be considered a set for classification purposes. The wine in our opinion will be the component which determines the essential character of the set.
The applicable subheading for the Prosecco Wine with Peach Puree Packet will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued over $1.59 per liter. The duty rate will be 19.8 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines.
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