CLA-2-22:OT:RR:NC:2:235
Mr. John Joseph Galvin
Galvin & Mlawski
245 Fifth Avenue Suite 1902
New York NY 10026
RE: The tariff classification of Prospective Imports of Bulk, Over-Proof Vodka from Finland
Dear Mr. Galvin:
In your letter dated December 06, 2012 you requested a tariff classification ruling.
In your Ruling request letter you state that the prospective imports will consist of bulk Finlandia® vodka. The production involves more than 200 distillation steps using a continuous multi-pressure distillation system resulting in a 96% alcohol by volume grain spirit. The multiple distillations remove most of the congeners, or secondary constituents, such as higher alcohols, esters, aldehydes, acids, etc., resulting in a product that is without any distinctive character, aroma, taste, or color. After distillation, the bulk vodka is transported to the Rajamaki plant for dilution with water and bottling.
You indicate that it is your belief that the instant product will be classified in Heading 2208. We agree with that assessment.
The applicable subheading for the Prospective Imports of Bulk, Over-Proof Vodka from Finland 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,
Thomas J. Russo
Director
National Commodity Specialist Division