CLA-2-22:OT:RR:E:NC:N4:232
Mr. Jonathan Higginbotham
Latitude Wines
92 Railroad Avenue
Suite 200
Danville, CA 94526
RE: The tariff classification of Flavored Effervescent Wine from Germany
Dear Mr. Higginbotham:
In your letter dated October 23, 2015, you requested a tariff classification ruling.
The subject product, “Secco Peach Bellini” is composed of grape wine, water, peach apple grape compound, sugar, acidifier citric acid, natural clouding agent, natural artificial peach flavor, natural flavor (peach) and black carrot juice concentrate. The bar pressure is 2.5 bars and the product contains 0.5 grams of carbon dioxide per 100 milliliters.
The applicable subheading for the “Secco Peach Bellini” will be 2206.00.6000, 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: Effervescent wine. The rate of duty will be 13.9cts/liters.
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/.
You suggested classification of this product under heading 2205. We disagree. The suggested heading is an eo nomine provision for Vermouth whereas 2206.00.6000 is an eo nomine provision for Effervescent Wine. In your ruling submission, you described your product as “Peach Flavored Effervescent Wine.” As per Additional U.S. Note 4 to Chapter 22, the term "effervescent wine" means wine other than sparkling wine which contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of wine. As aforementioned, your product contains 0.5 grams of carbon dioxide per 100 milliliters, therefore it falls under the definition stated above.
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 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