CLA-2-22:RR:NC:FC:232 A87569
Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of Wine from France.
Dear Mr. Simpson:
In your letter dated September 3, 1996, on behalf of Kobrand Corporation of New York, New York, you requested a tariff classification ruling.
You submitted samples, descriptive literature, and copies of BATF label approvals with your request. The merchandise in question is several varieties of table wine to which a packet of sunflower seeds will be appended. The wines are red (cabernet sauvignon, merlot, pinot noir), white (chardonnay, sauvignon blanc, white merlot, viognier), and rose (rose syrah, rose merlot). The wines are all stated to be 12.5 percent alcohol by volume and will be imported in 750 ml bottles. The cost of the wines is from $2.50 to $3.00 per liter.
The sunflower seeds packets contain 5 grams net and are said to be produced, packaged and shipped from the United States. They are in the shell and although edible they are intended for planting. The unaltered packets will be placed on the necks of the wine bottles for promotional purposes.
The applicable subheading for the red table wines will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines... Other wine... In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: Red. The rate of duty will be 8.7 cents per liter.
The applicable subheading for the white table wines will be 2204.21.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines... Other wine... In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: White. The rate of duty will be 8.7 cents per liter.
The applicable subheading for the rose table wines will be 2204.21.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines... Other wine... In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: Other. The rate of duty will be 8.7 cents per liter.
Imports under subheadings 2204.21.5030, 2204.21.5045 and 2204.21.5060 are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.
The applicable subheading for the sunflower seeds will be 1206.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Sunflower seeds, whether or not broken...For sowing: Other. The rate of duty will be free.
Upon compliance with the requirements of 19 CFR 10.1, the applicable subheading for the sunflower seed packets will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division