CLA-2-22:OT:RR:NC:N5:232
Matthew Seymour
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Ave, FL 36 New York, NY 10022
RE: The tariff classification of Imitation Silver Tequila from the United States
Dear Mr. Seymour:
In your letter dated December 11, 2024, you requested a tariff classification ruling on behalf of your client, Sazerac Company, Inc. A composition breakdown of the Imitation Silver Tequila with Natural Flavors and a sample accompanied your request.
The subject merchandise is described as Imitation Silver Tequila with Natural Flavors. It is comprised predominately of water and neutral grain spirits. The product is an 80-proof spirit, with 40 percent alcoholic strength by volume. The water and neutral grain spirits are mixed with tequila and flavors to imitate the look and taste of tequila. The Imitation Silver Tequila is blended in the United States. It is said to contain water – deionized processed, spirits neutral grain corn, gold tequila, dark tequila, corn syrup, tequila flavoring and blender neutral. The product will be packaged in 1-liter glass bottles before being exported to the Netherlands or Ireland for labeling and international distribution. Some of the previously exported product will be returned to the United States.
In your letter you suggest that the product is classified under subheading 2208.90.7100, HTSUS, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable tariff provision for the Imitation Gold Tequila with Natural Flavors 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, 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 (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.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division