CLA-2-22:OT:RR:NC:232
Mr. Christian I. Quiroz
Machas
240 Broadway
Apartment 504
Brooklyn, NY 11211
RE: The tariff classification of Pisco from Chile
Dear Mr. Quiroz:
In your letter dated February 27, 2015, you requested a tariff classification ruling. The subject merchandise is two types of grape brandy known as Pisco. The two types of Piscos: Horcon Quemado Red label -Aged Artisanal Pisco and Horcon Quemado Green label -Grand Pisco. Both Piscos will be imported in glass bottles. The Horcon Quemado Red label has an alcohol content of 40 percent by volume and the Horcon Quemado Green label has an alcohol content of 46 percent by volume.
The applicable subheading for Horcon Quemado Red label and Horcon Quemado Green label will be 2208.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …spirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc (grape brandy): Pisco and singani. The rate of duty will be free. In addition, the both types of Pisco 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