CLA-2-22:OT:RR:NC:232
Ms. Vittoria A. Crea
Diageo Americas Supply, Inc.
801 Main Avenue
Norwalk, CT 06811
RE: The tariff classification of liqueur-flavored whiskey from Canada. Correction to Ruling Number N257754
Dear Ms. Crea:
In New York Ruling Letter N257754 dated October 24, 2014, a product described as a liqueur- flavored whiskey was classified in subheading 2208.30.6065 (HTSUS), the provision for Whiskies…other…other: In containers each holding not over 4 liters…other. Upon review, we believe that classification was incorrect, and the ruling should be modified.
In your letter dated September 29, 2014, you requested a tariff classification ruling. The subject merchandise is a liqueur-flavored whiskey, marketed under the brand name “Piehole”. The liqueur-flavored whiskey is packaged in 750 ml bottle and will be imported in three flavors: Pecan Pie, Apple Pie, and Cherry Pie.
The applicable subheading for the liqueur-flavored whiskey will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordials…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the liqueur-flavored whiskey is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
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 Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division