CLA-2-22:OT:RR:E:NC:N2:235
Mr. Paul Deku
RL Swearer
467 Erlanger Road
Erlanger, KY 41018
RE: The tariff classification of OTS Grape Wine from France
Dear Mr. Deku:
In your letter dated June 28, 2013, on behalf your client Forbes Foods, you requested a tariff classification ruling.
The subject product Other Than Standard (OTS) Grape Wine is an alcoholic mixture made up of grape neutral alcohol, white wine, distilled grape brandy and demineralized water (71-74 percent). The product which has 23.9 percent alcohol by volume is intended for use in the food and beverage industry. It will be imported in bulk containers.
The applicable subheading for the OTS Grape Wine will be 2208.20.5000, 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: Spirits obtained by distilling grape wine or grape marc (grape brandy): Other: In containers each holding over 4 liters: Valued not over $2.38/liter. If valued over $2.38/liter, the applicable subheading for the OTS Grape Wine will be 2208.20.6000. The rate of duty will be Free.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005.
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 at (646) 733-3046.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division