CLA-2-22:OT:RR:NC:N2:232
Adena M. Santiago
Husch Blackwell LLP
750 17th Street N.W., Suite 900
Washington, D.C. 20006-4675
RE: The tariff classification of “Martell Blue Swift Cognac” spirits drink from France
Dear Ms. Santiago:
In your letter dated May 7, 2019, you requested a tariff classification ruling, on behalf of your client, Pernod Ricard USA LLC, on “Martell Blue Swift Cognac” spirits drink from France. Ingredients breakdown, a photograph and descriptive literature were submitted with your request.
The subject merchandise, “Martell Blue Swift Cognac” is described as a spirits drink. “Martell Blue Swift Cognac” is made with eau de vie de vin, which is wine spirits, produced by means of fermentation and double distillation (cognac VSOP), that is then finished in bourbon casks. “Martell Blue Swift Cognac” has an alcoholic strength by volume of 40 percent. The product will be imported into the United States in 750ml bottles.
In your letter, you suggested the “Martell Blue Swift Cognac” should be classified in subheading 2208.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …spirits, liqueurs and other spirituous beverages: spirits obtained by distilling grape wine or grape marc (grape brandy): in containers each holding not over 4 liters: valued over $3.43/liter. We agree with your suggestion.
The applicable subheading for the Martell Blue Swift Cognac will be 2208.20.4000, HTSUS, which provides for …spirits, liqueurs and other spirituous beverages: spirits obtained by distilling grape wine or grape marc (grape brandy): in containers each holding not over 4 liters: valued over $3.43/liter.. The general rate of duty will be free.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act) which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the website www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division