CLA-2-22:OT:RR:NC:N2:232
Cathy Mehling
C J International
403 Maclean Ave
Louisville, KY 40209
RE: The tariff classification and eligibility for preferential duty treatment under the Caribbean Basin Economic Recovery Act of Raw (CBERA) of “Caribbean Light Rum” from Trinidad
Dear Ms. Mehling:
In your letter dated August 11, 2017, on behalf of your client, Heaven Hill Distilleries, Inc., you requested a binding ruling for the classification for “Caribbean Light Rum”.
The subject merchandise is described as “Caribbean Light Rum”. The product has an alcoholic strength by volume of 94.5 percent. The “Caribbean Light Rum” is produced in Trinidad, shipped to the Netherlands in large storage tanks, after which the Rum is loaded into a bulk ISO tank for importation into the United States.
The applicable subheading for the “Caribbean Light Rum” will be 2208.40.8000, 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: Rum and other spirits obtained by distilling fermented sugar-cane products: In containers each holding over 4 liters: Valued over 69¢ per proof liter.” 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.
In your letter, you requested a review of the eligibility of the “Caribbean Light Rum” for eligibility under the Caribbean Basin Economic Recovery Act (CBERA). Articles classifiable under subheading 2208.40.8000, HTSUS, which are products of Trinidad may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.
Based on the facts provided, the “Caribbean Light Rum” when produced in Trinidad, shipped to the Netherlands and then imported into the United States, will not qualify for CBERA preferential treatment because it will not meet the requirement of HTSUS General Note 7(b)(i)(A).
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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division