CLA-2-22:RR:NC:SP:232 C89851
Ms. Karen A. Gearhart
K&D Winexim
PO Box 1872
Bonita, CA 91908
RE: The tariff classification of Wines from Moldova.
Dear Ms. Gearhart:
In your letter dated June 24, 1998, you requested a tariff classification
ruling.
You submitted descriptive literature with your request. The subject
merchandise is three varieties of still wine, all to be imported in 750 ml
bottles. The first two products, "Red Still Wine" and "White Still Wine", are
said to be made from grapes and to have an alcohol content under 14 percent.
The next item, "Red Flavored Wine", is said to be produced from grapes with
plants and/or aromatic substances and to have an alcoholic strength of over 14
percent but under 21 percent.
The applicable subheading for the red still wine will be 2204.21.5030,
Harmonized Tariff Schedule of the United States (HTS), which provides for Wine
of fresh grapes, including fortified wine: 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 duty rate will be 7.5 cents per
liter.
The applicable subheading for the white still wine will be 2204.21.5045,
Harmonized Tariff Schedule of the United States (HTS), which provides for Wine
of fresh grapes, including fortified wine: 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 duty rate will be 7.5 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.
Additional requirements are imposed on these products 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
Articles classifiable under subheadings 2204.21.5030 and 2204.21.5045, HTS,
which are products of Moldova are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations if the GSP is renewed.
Your inquiry does not provide enough information for us to give a
classification ruling on the "Red Flavored Wine". Your request for a
classification ruling should include a more complete description of this wine,
including how it is made and the percentage by weight of all the ingredients
that it contains.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division