CLA-2-22:RR:NC:2:232 A88629
Mr. Dan Zeiger
Ulysses International
501 Santa Monica Blvd.
Suite 500
Santa Monica, CA 90401
RE: The tariff classification of "Bellini" from Italy.
Dear Mr. Zeiger:
In your letter dated October 9, 1996 you requested a tariff classification ruling.
The subject merchandise is described as a pre-mixed cocktail, which is stated to contain Prosecco spumante (Italian sparkling wine), natural peach juice and natural raspberry juice. The alcohol content is 5 percent by volume. The product will be imported in 75 centiliter bottles. Currently, this item contains 0.54 grams of carbon dioxide per 100 milliliters. However, the manufacturer may also produce the merchandise with 0.38 grams of carbon dioxide per 100 milliliters.
The applicable subheading for the "Bellini" containing 0.54 grams of carbon dioxide per 100 milliliters will be 2206.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other fermented beverages...mixtures of fermented beverages and mixtures of fermented beverages and nonalcoholic beverages, not elsewhere specified or included...other: effervescent wine. The rate of duty will be 25.2 cents per liter. Imports under this subheading for champagne and other sparkling wines are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $3.40 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. Imports under this subheading for artificially carbonated wines are subject to a Federal Excise Tax (26 U.S.C. 5041) of $3.30 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.
The applicable subheading for the "Bellini" containing 0.38 grams of carbon dioxide per 100 milliliters will be 2206.00.9000, HTS, which provides for other fermented beverages...mixtures of fermented beverages and mixtures of fermented beverages and nonalcoholic beverages, not elsewhere specified or included: other...other. The rate of duty will be 5.8 cents per liter. Imports under this subheading 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.
Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:
Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226
Tel# 202-927-8500
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 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division