CLA-2-22:OT:RR:NC:2:235
Robert B. Back
Ad Fundum Wine & Spirits
PO Box 639
Putnam Valley, NY 10579-0639
RE: The tariff classification of AF Grape Wine Specialty (other than standard) from Netherlands
Dear Mr. Back:
In your letter dated November 07, 2013 you requested a tariff classification ruling.
The instant beverage is known as AF Grape Wine Specialty (other than standard). It is indicated to contain between 21.01- 23.90 percent alcohol by volume (abv). You provided an ingredients list and processing information, in addition to data on the source of the alcohol in the products. An unlabeled sample was received by our office. The product appeared visually clear with a very slight brownish tint.
The applicable subheading for the AF Grape Wine Specialty (other than standard), with an alcohol content of 21.01- 23.90 percent alcohol by volume will be, 2208.90.7100, 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 (con.): Other: Other: Imitations of brandy and other spirituous beverages. The rate of duty will be Free.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005. 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 telephone number (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