CLA-2-22:OT:RR:NC:N2:235
Mr. Tim Olson
White Lion Imports, LLC
20920 Warner Center Lane
Suite B
Woodland Hills, CA 91367
RE: The tariff classification of Coconut spirit from Sri Lanka
Dear Mr. Olson:
In your letter dated January 20, 2012, you requested a tariff classification ruling. You provided an empty bottle sample, a manufacturer’s flow chart detailing the ingredients and manufacturing process of the item, a copy of the TTB Certificate of Label Approval and the TTB Formulation approval.
White Lion VSOA (Very Special Old Arrack) is described on the bottle label as a coconut spirit with caramel color. Product website states that the spirit is derived from the “naturally fermented nectar of coconut flowers, single and double-distilled, mellowed 2 years in barrels of Halmilla wood”. The alcohol content of the final blend is 36.8 percent.
The applicable subheading for the Coconut Spirit will be 2208.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: The rate of duty will be Free.
Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5041) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
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/.
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 (646) 733-3046.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division