CLA-2-22:OT:RR:NC:N2:235
Ms. Ann Marie Fitzgerald
Monsieur Touton Selection Limited
29 West 27th Street
Suite 9B
New York, NY 10001
RE: The tariff classification of various Sparkling Wines from Italy
Dear Ms. Fitzgerald:
In your letter dated November 7, 2013, you requested a tariff classification ruling. You provided samples of each product type that will be retained for future reference.
The subject products are Prosecco Spago, Villa Jolanda Moscato & Coconut, Villa Jolanda Moscato & Peach, Villa Jolanda & Pineapple and Villa Jolanda & Strawberry. The Prosecco Spago contains 10.5 percent alcohol by volume. The other products contain 6.5 percent alcohol by volume. As per your response to an e-mail inquiry, the items contain 4.5 bars and between 7 to 7.5 grams of carbon dioxide per 100 milliliters of wine.
The applicable subheading for the will be 2204.10.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Sparkling wine...If valued over $1.59 per liter. The duty rate will be 19.8 cents per liter.
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. Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. 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 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division