CLA-2-22:RR:NC:SP:232 D85452
Mr. Chris Stafford
Halewood International, Ltd
The Sovereign Winery
Roberttown Lane
Roberttown, Liversedge, West Yorkshire WF15 7LL
United Kingdom
RE: The tariff classification of Lambrini Bianco Perry from the United Kingdom.
Dear Mr. Stafford:
In your letter dated November 24, 1998, you requested a tariff classification ruling.
You submitted descriptive literature, sample labels, advertising materials and photographs of the product with your request. The subject merchandise is “Lambrini Bianco Semi Sparkling Perry”. It is described as a semi-sparkling medium sweet perry, fermented from pear juice and sugars, with a stated alcohol content of 7.5 percent alcohol by volume (15 proof). It will be imported in 750 ml bottles.
The applicable subheading for the “Lambrini Bianco Semi Sparkling Perry”, if it contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of perry, will be 2206.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Effervescent wine. The rate of duty will be 19.6 cents per liter. Effective January 1, 1999, the rate of duty for this subheading will be 16.7 cents per liter. If it contains not over 0.392 grams of carbon dioxide per 100 milliliters the applicable subheading will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other. The rate of duty will be 5 cents per liter. Effective January 1, 1999, this duty rate will lower to 4.6 cents per liter.
Imports under these subheadings are also subject to a Federal Excise Tax (26 U.S.C. 5041). If the product contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of perry, and is naturally sparkling, there is an excise tax of $3.40 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product is artificially carbonated to contain in excess of 0.392 gram of carbon dioxide per 100 milliliters, then the excise tax is $3.30 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product contains not over 3.92 grams of carbon dioxide per 100 milliliters, there is an excise tax 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 this product 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
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