CLA-2-22:OT:RR:NC:N2:232
Robert D. Stang
Husch Blackwell LLC.
750 17th St. N.W., Suite 900
Washington, DC 20006
RE: The tariff classification of bulk Scotch whiskey from Scotland
Dear Mr. Stang:
In your letter dated June 5, 2017, on behalf of your client, Pernod Ricard USA, you requested a tariff classification ruling.
The subject merchandise is Scotch whiskey. The product has an alcoholic strength by volume of 57.5 percent and is blended from Scotch whiskies provided by Chivas Brothers Ltd. in Scotland. The whiskey will be shipped in bulk in tankers of approximately 6,093 proof gallons. After receipt at the bottler, the bulk Scotch whiskey will be further processed and bottled for retail distribution. The bulk Scotch whiskey will be imported under “Passport Scotch” trademark and will be bottled for retail under that brand.
The applicable subheading for the bulk Scotch whiskey will be 2208.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch: In containers each holding over 4 liters.” The general 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.
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 website 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division