CLA-2-22:OT:RR:NC:N2:232
Mr. Robert D. Stang
Husch Blackwell
750 17th St. N.W.
Suite 900
Washington, DC 20006-4675
RE: The tariff classification of “Beefeater London,” “Beefeater 24” and “Beefeater Burrough’s Reserve Edition 2” Gins from England
Dear Mr. Stang:
In your letter dated June 6, 2017, on behalf of your client, Pernod Ricard USA, you requested a tariff classification ruling. Product information and descriptive literature was included with your request.
“Beefeater London,” “Beefeater 24” and “Beefeater Burrough’s Reserve Edition 2” are Gins that are produced from a number of ingredients including dry botanicals (juniper berries, coriander seeds, orange peel) and essential oils. “Beefeater London” Gin is said to have an alcohol by volume content of 47%. “Beefeater 24” Gin is said to have an alcohol by volume content of 45% and “Beefeater Burrough’s Reserve Edition 2” Gin is said to have an alcohol by volume content of 43%. “Beefeater London,” “Beefeater 24” and “Beefeater Burrough’s Reserve Edition 2” Gins will ship to the United States in bottles of less than 4 liters.
The applicable subheading for the “Beefeater London,” “Beefeater 24” and “Beefeater Burrough’s Reserve Edition 2” Gins will be 2208.50.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gin and Geneve…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Beefeater London,” “Beefeater 24” and “Beefeater Burrough’s Reserve Edition 2” Gins is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
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 FDA at 301-575-0156, or at the Web site ww.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