CLA-2-22:OT:RR:NC:2:235
Mr. Sal LaMartina
Big Easy Blends
5635 Powell St.
New Orleans, LA 70123
RE: The tariff classification of Agave Wine with Natural Flavors
Dear Mr. LaMartina:
In your letter dated March 03, 2012, you requested a tariff classification ruling.
The subject product is an Agave Wine with various fruit juice flavorings, sugar, and salt. It has an alcohol content of 6 percent by volume. The alcohol in the instant product is derived through a fermentation process. No distillation of the product occurs during manufacturing. You indicate in your request letter that the Alcohol and Tobacco Tax and Trade Bureau (TTB) consider this product to be a “wine specialty” for Excise Tax purposes.
The applicable subheading for the Agave Wine with Natural Flavors will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other fermented beverages…not elsewhere specified or included…other. The rate of duty will be 4.2 cents per liter.
In addition, the product will be subject to a Federal Excise Tax as determined by TTB and calculated based on the number of wine gallons and a proportionate tax at the like rate on all fractional parts of a wine gallon. Additional requirements may be imposed on this product 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].
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. 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division