CLA-2-22:OT:RR:NC:N2:232
Mr. Scott J. Rufer
Mastercargo Inc.
10 Fifth Street
Valley Stream, NY 11581
RE: The tariff classification of Hard Seltzer Base from Germany
Dear Mr. Rufer:
This is in response to your letter dated March 4, 2022, on behalf of your client Fallon Trading Company, Inc., requesting a ruling on the classification of P2020 Hard Seltzer Base. The sample submitted with your inquiry was disposed of.
The subject merchandise is described as P2020 Hard Seltzer Base. It is said to contain 65 percent Water, 32 percent Glucose Syrup, 2.6 percent Pineapple Juice and 0.4 pecent Lactic Acid. Glucose syrup is added to water, pasteurized, fermented with yeast and pineapple juice, fined, filtrated and stored. The finished product is said to have an alcohol by volume content of 14.5 percent. You state no flavoring or ethyl achohol are added to the Hard Seltzer Base. Upon importation, the Hard Seltzer Base is further processed by adding sparkling water, flavoring, and/or sugar.
In your letter, you proposed classification for the P2020 Hard Seltzer Base under subheading 2106.90.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included: other: compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages: containing not over 20 percent of alcohol by weight. We disagree. Based on the composition of the ingredients and use, the product will be classified elsewhere.
The applicable subheading for the P2020 Hard Seltzer Base will be 2208.90.8000, 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: Other: Other: Other. The general rate of duty will be 21.1 cents per liter.
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.
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 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