CLA-2-22:OT:RR:NC:N2:232
Marion Hiliare
Plume Ridge
1485 Andrew Drive
Claremont, California 91711
RE: The tariff classification of wine from Chile
Dear Mrs. Hiliare:
In your letter dated May 6, 2021 you requested a tariff classification ruling. You submitted descriptive literature and a copy of the TTB Certificate of Label Approval with your request.
The subject merchandise is described as Cabernet Sauvignon, a red wine with an alcohol by volume content of 12.5 percent. The label states that the wine is made with organic grapes. The wine is produced in Chile and will be imported into the United States in 750 ml bottles. The price per liter of the wine is said to be more than $1.05. In your letter you suggest that the Cabernet Sauvignon is classified in subheading 2204.21.5035, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the Cabernet Sauvignon will be 2204.21.5035, HTSUS which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other: Valued over $1.05/liter: Other: Red: Certified organic. The rate of duty will be 6.3 cents per liter.
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.
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 or Email: [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.
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 the FDA at 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division