CLA-2-22:OT:RR:E:NC:N2:235
Mr. Chris Mury
Jagro Customs Brokers Inc.
750 Walnut Avenue.
Cranford, NJ 07016
RE: The tariff classification of Lambrusco Italian Demi Sparkling Red Wine from Italy
Dear Mr. Mury:
In your letter dated November 11, 2013, you requested a tariff classification ruling.
The subject product is Lambrusco Italian Demi Sparkling Red Wine. The wine will contain 8 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. The purchase price will be 2.15 dollars per bottle. According to your letter, the product contains an excess pressure of less than 3 bars; therefore, the product cannot be considered a sparkling wine. The term "effervescent wine" means wine other than sparkling wine which contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of wine. In the document you submitted, it is indicated that the article contains 3.90 grams of carbon dioxide per 100 milliliters of wine.
The applicable subheading for the Lambrusco Italian Demi Sparkling Red Wine will be 2204.21.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wine…in containers holding 2 liters or less: effervescent wine. The rate of duty 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.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division