CLA-2-22:OT:RR:NC:N2:232
Chris Tiwari
Overton & Company Air Service
2016 Linden Boulevard
Elmonth, NY 11003
RE: The tariff classification of Bulk Malt Beverages from Ireland
Dear Mr. Tiwari:
In your letter dated November 8, 2017, on behalf of your client, MHW Limited, you requested a tariff classification ruling. An ingredients breakdown and description of the manufacturing process was also submitted along with your request.
The subject merchandise is described as two types of Bulk Malt Beverage products to be used as an ingredient to make ready-to-drink (RTD) malt beverage based products. Malt Beverage 1 (Item # BNMB22) is said to contain 52.8 percent brewing water, 45 percent dextrose syrup (wheat derived), 2 percent malted barley and less than 1 percent hops and yeast. Malt Beverage 2 (Item # BGFNMB22) is said to contain 52.8 percent brewing water, 45 percent gluten free malted grain, 2 percent glucose syrup (maize-derived), and less than 1 percent hops and yeast. Both Malt Beverages are said to have an alcoholic strength by volume of 21.9 percent. The products will be imported into the United States in flexitanks bottles of 20,000 liters.
The applicable subheading for the Bulk Malt Beverage 1 (Item # BNMB22) and Bulk Malt Beverage 2 (Item # BGFNMB22) will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW, Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected].
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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division