CLA-2-22:S:N:N7:232-880794
Ms. Dawn M. Housser
Koldo International
4532 Cascade Drive
Tallahassee, Fl. 32310
RE: The tariff classification of wine products and ciders from
Spain.
Dear Ms. Housser:
In your letter received on December 1, 1992 you requested a
tariff classification ruling.
Two samples and additional information were submitted with
your requests dated October 14, 1992 and November 4, 1992. The
samples were examined and disposed of. The subject merchandise
consists of Brut Fraise Eva, Brut Peche Eva, Cider Jai Alai
Extra, Cider Eva Select and Cider Jai Alai Old Reserve. The Brut
Fraise and the Brut Peche are produced from wine made with grapes
with added strawberry or peach aroma. Both products contain
approximately 10 percent alcohol by volume, and approximately 3.5
grams of added carbon dioxide per one liter of wine. The Cider
Jai Alai Extra, Cider Eva Select and Cider Jai Alai Old Reserve
are all produced from apples and contain 4 percent to 5 percent
alcohol by volume. All of the ciders contain approximately 3.5
grams of added carbon dioxide per one liter of wine. Noting the
submitted samples, the products will be imported in 750
milliliter glass bottles.
The applicable subheading for the Brut Fraise Eva and the
Brut Peche Eva will be 2205.10.6000, Harmonized Tariff Schedule
of the United States (HTS), which provides for Vermouth and other
wine of fresh grapes flavored with plants or aromatic substances:
In containers holding 2 liters or less...other. The rate of duty
will be 6.6 cents per liter. Additionally, there is a Federal
Excise Tax of $1.07 per wine gallon on still wines containing not
more than 14 percent of alcohol by volume.
The applicable subheading for the Cider Jai Alai Extra,
Cider Eva Select and the Cider Jai Alai Old Reserve will be
2206.00.1500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cider, whether still or sparkling. The
rate of duty will be 0.4 cents per liter. Additionally, there is
a Federal Excise Tax of $1.07 per wine gallon on still wines
containing not more than 14 percent of alcohol by volume.
Additional requirements are imposed on the Brut Fraise Eva
and the Brut Peche Eva by the Bureau of Alcohol, Tobacco and
Firearms (BATF). You may contact the BATF at:
Bureau of Alcohol, Tobacco and Firearms
6500 Massachusetts Ave.
Washington, D.C. 20226
Additional requirements are imposed on all of the products
by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
It is noted that the submitted sample of the Cider Eva
Select was not marked with the country of origin. All of the
products must be marked legibly and conspicuously with the
English name of the country of origin.
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