CLA-2-22:OT:RR:E:NC:N4:232
Mr. Robert Back
Aromar DBA Bacmar Int’l LLC
254-B Mill Street
Suite A-3
Greenwich CT 06830
RE: The tariff classification of Netherwine from the Netherlands
Dear Mr. Back:
In your letter dated November 5, 2015, you requested a tariff classification ruling.
The subject merchandise, Netherwine (Netherwijn) OTSRV5 21.01 – 23.95 percent abv (W7000/W7001) is said to be composed of fresh grape wine, natural flavor, aromas and water. The alcohol content is 21.01 – 23.95 percent. You have stated that the product which will be imported in 4 liter containers has not been fortified with any other substances nor does it contain added alcohol.
The applicable subheading for the Netherwine will be 2205.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Other: Other. The 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). 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