CLA-2-22:OT:RR:NC:N2:N232
Robert D. Stang Husch Blackwell LLP 750 17th Street N.W., Suite 900 Washington, D.C. 20006-4675
RE: The tariff classification of Flavored Absolut 76 Proof Products from Sweden
Dear Mr. Stang:
In your letter dated March 15, 2022, you requested a tariff classification ruling on behalf of your client Pernod Ricard USA, LLC. You submitted ingredients breakdowns and flow charts depicting the various stages of processing and pictorial representations of the products.
The subject merchandise is described as Flavored Absolut 76 Proof Products, specifically: Absolut® Peppar 76 Proof, Absolut® Watermelon 76 Proof, Absolut® Raspberri 76 Proof; and Absolut® Vanilia 76 Proof. The Flavored Absolut 76 Proof Products are said to contain water, neutral grain spirits and natural flavoring. The neutral grain spirits are diluted with water and mixed with natural flavorings to form flavored vodka in 750 ml bottles with an alcohol by volume content of 38 percent.
The applicable subheading for all Flavored Absolut 76 Proof Products: Absolut® Peppar 76 Proof; Absolut® Watermelon 76 Proof; Absolut® Raspberri 76 Proof; and Absolut® Vanilia 76 Proof will be 2208.60.2000, 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: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter." The general rate of duty will be free.
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.
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.
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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division