CLA-2-21:RR:NC:2:228 C87981
Paul Quackenbush
Sunshine Imports
P.O. Box 907855
Long Beach, CA 90809-0785
RE: The tariff classification of cider concentrate from England.
Dear Mr. Quackenbush:
In your letter dated May 5, 1998, you requested a tariff
classification ruling.
The products are concentrated fermented apple cider (11
percent alcohol by volume), and concentrated fermented perry
(pear cider) concentrate (12 percent alcohol by volume), imported
in bulk. After importation liquid sugar, citric acid, sodium
metabisulphite, caramel, water, glucose, and carbon dioxide will
be added to the concentrated fermented apple cider. Liquid
invert sugar syrup, potassium metabisulphite, carbon dioxide, and
water will be added to the concentrated fermented perry (pear
cider) concentrate. The finished products will be bottled and
kegged at US facilities.
The applicable tariff provision for the cider concentrate
and pear concentrate will be 2106.90.1200, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for food preparations not elsewhere specified or included...other
...compound alcoholic preparations of an alcoholic strength by
volume exceeding 0.5 percent vol., of a kind used for the
manufacture of beverages... containing not over 20 percent of
alcohol by weight. The rate of duty will be 5 cents per kilogram
plus 2.3 percent ad valorem.
The products may be subject to federal excise tax and /or
other requirements imposed 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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division