NY 850640
MAR 26 1990
CLA-2-22:S:N:N1:229 850640
Mr. A. Cardani
R & MSA, S.P.A.
Via Mazzini 2 - 10123 Torino
Italy
RE: The tariff classification of a variety of grappa products
from Italy.
Dear Mr. Cardani:
In your letter dated March 12, 1990, you requested a tariff
classification ruling.
Descriptive literature for a variety of grappa products
accompanied your request. All of the merchandise is produced by
distillation from the dregs of pressed grape pips. The grappa
will be imported in bottles ranging in size from 0.5 liters to
1.5 liters.
The applicable subheading for the grappa will be in 2208.20
of the Harmonized Tariff Schedule of the United States (HTS),
which provides for Spirits obtained by distilling grape wine or
grape marc (grape brandy): Other: In containers each holding not
over 4 liters. Within this provision, classification will be
under one of three further subheadings. If valued not over
$2.38 per liter, the grappa will be classified in subheading
2208.20.2000, HTS, and the rate of duty will be 89.8 cents per
proof liter. If valued over $2.38 but not over $3.43 per liter,
the grappa will be classified in subheading 2208.20.3000, HTS,
and the rate of duty will be 33 cents per proof liter. If valued
over $3.43 per liter, the grappa will be classified in subheading
2208.20.4000, HTS, and the rate of duty will be 13.2 cents per
proof liter.
Imports under subheading 2208.20.2000, 2208.20.3000, and
2208.20.4000, HTS, are subject to a Federal Excise Tax of $12.50
per proof gallon and a proportionate tax at the like rate on all
fractional parts of a proof 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
1200 Pennsylvania Avenue
Washington, D.C. 20226
(202) 566-7531
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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 officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport