CLA-2-22:OT:RR:E:NC:N2:235
Mr. Boyan Kalusevic
Dorcol Distilling Company
326 Adrian Drive
San Antonio, TX 78213
RE: The tariff classification of alcoholic fruit distillates from Serbia.
Dear Mr. Kalusevic:
In your letter dated November 3, 2011, you requested a tariff classification ruling.
The subject merchandise is Apricot Distillate and Plum Distillate. You have stated that these alcoholic distillates are obtained from naturally fermented mashed apricot and plum via a single distillation process. Furthermore, the fruit distillate which will contain 35%-38% alcohol by volume is not the final product but will be further processed by double distilling, moderating, aging and flavoring the final product to meet standard requirements. The products will be shipped in 1500 liter containers without the raw fruits.
The applicable subheading for the Apricot and Plum distillates will be 2208.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages (con.): Other: In containers each holding over 4 liters: Valued not over $2.38/liter . The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
Please be advised that, in accordance with Additional U.S. Notes, as set forth in Chapter 22 of the HTSUSA, where in Heading 2208, the rates shown in the rates of duty columns are in terms of a proof liter, proof liter shall mean a liter of liquid at 15.56 degrees Celsius (60 degrees Fahrenheit) which contains 50 percent (100 proof) by volume of ethyl alcohol having a specific gravity of 0.7939 at 15.56 degrees Celsius (60 degrees Fahrenheit) referred to water at 15.56 degrees Celsius (60 degrees Fahrenheit) as unity or the alcoholic equivalent thereof.
Also, please be advised that imports under subheading 2208 may be subject to (1) an excise tax under the Internal Revenue Code and (2) labeling requirements under the Federal Alcohol Administration Act. Both laws are administered by the Alcohol and Tobacco Tax and Trade Bureau. You may contact TTB at 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected].
Additionally, 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 Web site 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division