CLA-2-22:OT:RR:NC:N2:232
Don Crowley
Robert A. Merry & Co.
Cashel Road, Clonmel
Co. Tipperary,
E91 CA44
Ireland
RE: The tariff classification of “The Whistler Irish Honey Distilled Spirits” from Ireland
Dear Mr. Crowley:
In your letter dated November 18, 2019, you requested a tariff classification ruling.
The subject merchandise is The Whistler Irish Honey, which is described as an Irish Whiskey and Honey Liqueur. The product contains Irish Whiskey 40 percent alcohol by volume., Neutral Irish Spirits 96.2 percent alcohol by volume, Water, Beet Sugar Syrup, Glucose Syrup, Honey and Natural Golden Honey Flavoring. The finished product has an alcohol volume by strength of 33 percent. The Whistler Irish Honey will be imported into the United States in bottles of 750 ml.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. In your submission you suggest classification in subheading 2208.30.60, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Explanatory Note (B) to heading 2208 stated that Liqueurs and cordials are spirituous beverages to which sugar, honey or other natural sweeteners and extracts or essences have been added (e.g., spirituous beverages produced by distilling, or by mixing, ethyl alcohol or distilled spirits, with one or more of the following : fruits, flowers or other parts of plants, extracts, essences, essential oils or juices, whether or not concentrated). The Whistler Irish Honey, is a beverage to which sugar and honey is added. Therefore, subheading 2208.30.60, HTSUS, is not applicable.
The applicable subheading for the The Whistler Irish Honey Distilled Spirits will be 2208.70.0030, 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: Liqueurs and cordials: 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, 26 U.S.C. 5041 or 26 U.S.C. 5051). 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