CLA-2-22:OT:RR:NC:N2:232
Robert D. Stang
Husch Blackwell
750 17th St. N.W., Suite 900
Washington, DC 20006-4675
RE: The tariff classification of Gin from the United Kingdom
Dear Mr. Stang:
In your letter dated July 14, 2017, on behalf of your client, Pernod Ricard USA, you requested a tariff classification ruling.
The subject merchandise is Gin sold under the Plymouth Gin Original and Plymouth Gin Navy Strength brand name. Each bottle contains 70 centiliters of gin. The Plymouth Gin Original has an alcohol strength by volume of 41.2 percent and Plymouth Gin Navy Strength has an alcohol strength by volume of 57 percent. The Gin is produced from a number of ingredients including seven botanicals; juniper berries, coriander seed, orange peels, lemon peels, green cardamom, angelica root and orris root.
The applicable subheading for the Plymouth Gin Original and Plymouth Gin Navy Strength will be 2208.50.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Gin and Geneve: In containers each holding not over 4 liters. The general 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 FDA at telephone number (301) 575-0156, or at the website 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