CLA-2-22:OT:RR:NC:232
Mr. Christopher Garcia
Kuehne & Nagel Inc.
7297 S Conway Road Ste. 100
Orlando, FL 32812
RE: The tariff classification of Ginger Beer from the United Kingdom.
Dear Mr. Garcia:
In your letter dated August 18, 2014, on behalf of your client Associated Brewing Company, you requested a tariff classification ruling.
The subject merchandise is described as a fermented beverage using ginger root as a base. The method of fermentation results in the product having an alcohol by volume (ABV) of 4 percent. The Ginger Beer is imported in two varieties: Traditional Ginger Beer and Cool Ginger Beer. Both Ginger Beers are said to contain: carbonated water, fermented ginger root extract (water, glucose syrup, ginger root, yeast), sugar, glucose syrup, pear concentrate, natural flavoring, cream of tartar, citric acid, and herbal infusions (juniper, speedwell, yarrow). The product will be imported in glass bottles for retail sale.
The applicable subheading for the Traditional Ginger Beer and the Cool Ginger Beer will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.2 cents per liter.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051).
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 Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division