CLA-2-22:OT:RR:NC:N2:232
Annamaria Link
NICHE Import Co.
45 Horsehill Road, Ste 106A
Cedar Knolls, NJ 07927
RE: The tariff classification of Barenjaeger Honey & Bourbon Liqueur from Germany.
Dear Ms. Link:
In your letter dated January 20, 2020 you requested a tariff classification ruling.
The subject merchandise is Barenjaeger Honey & Bourbon Liqueur. The Barenjaeger Honey & Bourbon consists of 60 percent Honey Liqueur and 40 percent Bourbon Whiskey. The Honey
Liqueur is said to contain 19.80 percent Neutral Alcohol with 96.3 percent abv, 12.16 percent Pure Natural Honey, 12.87 percent Water, 15 percent Sugar, and less than one percent Rheingeist (wine distillate 70 percent abv), Caramel and Tartaric acid. The product has an alcohol by volume content of 35 percent. This Barenjaeger Honey & Bourbon Liqueur will be imported into the United States in 1 liter, 750ml, 375ml and 50ml bottles.
The applicable subheading for the Barenjaeger Honey & Bourbon Liqueur will be 2208.70.0030, 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: Liqueurs and cordials: In containers each holding not over 4 liters. The general rate of duty will be free.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Germany classified under subheading 2208.70.0030, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89. 46, in addition to subheading 2208.70.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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 the World Wide Web at https://hts.usitc.gov/current.
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.
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