CLA-2-18:RR:E:NC:SP:232 R05146
Mr. Jim Reynolds
Vice President –John A. Steer Co.
28 S. 2nd Street
Philadelphia PA. 19106
RE: The tariff classification of an aperitif wine from Argentina.
In your letter dated October 30, 2006 you requested a ruling on the classification of an aperitif wine from Argentina. The subject merchandise is described as a “Livenza Brand Aperitif Wine”. You indicate that the item is produced in Argentina. Copies of the bottle labels were received with your submission, which indicate “Product of Argentina”. The product will contain 15 percent alcohol by volume. It will be packaged in one liter bottles, in cases of 12 bottles per case. A summary of the description you provided of the manufacturing process is as follows:
The herbs and bark, are crumbled, blended, and macerated in percolators submerged in a solution of alcohol and water that is renovated every 4 days. This procedure is repeated 3 or 4 times, after which the infusion is extracted and the herbs are discarded. Once the infusion is obtained it is mixed with sugar, alcohol, wine, acidulating agents, and water. Alcoholic graduation in the finished product is 15 percent alcohol by volume.
The applicable subheading for the “aperitif wine”, will be 2205.10.6000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: In containers holding 2 liters or less: other. The duty rate will be 4.2 cents per liter.
In addition, the product is subject to a Federal Excise Tax of $1.57 per wine gallon and a proportionate tax rate at the like rate on all fractional parts of a wine gallon.
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/.
Articles classifiable under subheading 2205.10.6000, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at:
Alcohol and Tobacco Tax and Trade Bureau
650 Massachusetts Avenue N.W. Washington, D.C. 20226
Tel# 202-927-8110
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 the 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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division