CLA-2-22:OT:RR:NC:N2:232
Mr. Robert D. Stang
Husch Blackwell LLP 750 17th Street, N.W. Washington, DC 20006
RE: The tariff classification of Jameson Orange from Ireland
Dear Ms. Stang:
This is in response to your letter dated August 22, 2021, requesting a classification ruling on behalf of your client, Pernod Ricard USA, LLC. An ingredients breakdown, and a picture of the product label accompanied your inquiry.
The subject merchandise, Jameson Orange, is described as Jameson Irish Whiskey blended with natural orange flavors. It is said to contain aged Irish whiskey, demineralised water, sugar (approximately 2.5 to 4 percent) and natural orange flavors. The finished product has an alcohol strength by volume of 30 percent. The Jameson Orange is produced in Ireland and imported into the United States in 750 ml bottles.
The applicable subheading for Jameson Orange 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.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Ireland classified under subheading 2208.70.0030, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89. 46, in addition to subheading 2208.70.0030, HTSUS, listed above.
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