CLA-2-22:OT:RR:NC:N2:232
Robert B. Back
Focus Beverages B. V.
Industriestraat 7
Heerenberg Gelderland
7041 GC Netherlands
RE: The tariff classification of FB Malt Beverage #F-1040 from the Netherlands
Dear Mr. Back:
In your letter dated May 18, 2017, you requested a tariff classification ruling. The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the product.
The subject merchandise is described as “FB Malt Beverage #F-1040.” FB Malt Beverage #F-1040 is composed of water, sugar, malt, hops and yeast. The product will be sold in bulk to breweries in ISO tankers, 210 liter drums or 1,000 liter IBC Tote. It will not be marketed or sold as a beer. It will be sold to breweries that will use it in the production of a flavored Malt beverage type of product or for production of bases that will be used in the production of flavored Malt beverage type products.
According to Customs Laboratory Report no. NY20170814, dated December 28, 2017:
“The sample consists of a clear colorless liquid in a glass bottle with a white cap sealed with black tape and labeled ‘FB Malt Beverage 21.8% abv’. The importer describes the product as a beer base. The product has an ethanol content of 22.3% abv. Laboratory analysis did not reveal the presence of any detectable quantity of flavoring or coloring compounds.”
The applicable subheading for FB Malt Beverage #F-1040 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division