CLA-2:CO:R:C:G 085902 SER
James B. Wham, Esquire
Wham & Wham
212 E. Broadway
P.O. Box 549
Centralia, IL 62801
RE: Scotch Aperitif
Dear Mr. Wham:
This is in reference to your letter of October 25, 1989,
requesting the classification of Wham's Dram under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was not submitted.
Facts:
The merchandise at issue is a product known as Wham's Dram
Scotch Aperitif. It will be imported from Scotland. The
merchandise is described as a drink made from three year old
Scotch whiskey, produced in the traditional method, which has
added extracts of herbs and bitter extracts of fruit. It is
stated that no sugar is added or used in this product.
The method of manufacture is as follows: A three year old
blend of malt and grain pure Scotch Whisky is reduced from full
strength to 20 percent alcohol by volume by adding water. One
fluid ounce of flavor DA 04424 and eight fluid ounces of flavor
DA 04425 are added to every British gallon (1.2 American gallons)
used. The product is then chilled, filtered, and bottled. The
stated composition of the added flavors is: 04424 consists of
spices and herb extracts, and flavor DA 04425 as consisting of
rum, fruit and malt extracts.
ISSUE:
What is the proper classification of the merchandise at
issue under the HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative Section or Chapter Notes.
There are several possible subheadings in which the
merchandise at issue might be classified. One subheading is
2208.30.30, HTSUSA, which provides for Whiskies: Irish and
Scotch. Wham's Dram, having been reduced in proof, and with the
addition of various flavoring extracts has been processed beyond
a standard Scotch Whiskey, therefore precluding classification
under this subheading.
In an informal opinion, Customs stated that subheading
2208.90.45, HTSUSA, which provides for cordials or liqueurs, was
a possible subheading in which the product at issue could be
classified. To be classified under this subheading the liquor
must contain a minimum of 2.5 percent sugar. Since the
additional information before Customs indicates that the product
contains no sugar, classification under this subheading is also
precluded.
With classification of Wham's Dram in the above
subheadings precluded, the proper classification would be under
subheading 2208.90.75, HTSUSA, which provides for other
spirituous beverages.
HOLDING:
The product at issue, Wham's Dram from Scotland, is properly
classified under subheading 2208.90.75, HTSUSA, which provides
for other spirituous beverages. The rate of duty is 67.6 cents
per proof liter. In addition, imports under this subheading may
be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per
proof gallon and a proportionate tax at the like rate on all
fractional parts of a proof gallon.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs Official handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division