CLA-2-22:OT:RR:NC:N2:232
Ms. Kathy Jones
Pernod Ricard
2072 Riverside Drive
Windsor Ontario
N8Y 4S5 Canada
RE: The tariff classification of bulk blend products from Barbados
Dear Ms. Jones:
In your letter dated June 12, 2017, you requested a tariff classification ruling.
The subject matter is described as bulk blend products (Bulk Blend 34% and Bulk Blend 60%) used in the manufacture of Liqueur or Distilled Spirit Specialty. The bulk blends are produced in Barbados from cane spirit (obtained by distilling fermented sugar-cane products to obtain an alcoholic strength by volume of 80 percent vol. or higher), “sugar additive” (which will be one or more of invert sugar 77 Brix, liquid sugar 67 Brix, high fructose corn syrup 77 Brix, sugar water solution or fructose water solution 67 Brix), flavor and water. The bulk blend products will be imported into the United States in stainless steel containers of 24,000 liters. According to the information provided, the cane spirit is a product of Barbados, the “sugar additive” may be either a product of Canada, the United States or another unspecified country, and the flavor is a product of the United States or Germany.
The applicable subheading for Bulk Blend 34% and Bulk Blend 60% will be 2208.70.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and cordials...in containers each holding over 4 liters. The rate of duty will be free.
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 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 the 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division