CLA-2-22:OT:RR:NC:N2:N232
Robert D. Stang Husch Blackwell LLP 750 17th Street N.W., Suite 900 Washington, D.C. 20006-4675
RE: The tariff classification of Jameson Ready-To-Drink Canned Products
Dear Mr. Stang:
In your letter dated March 15, 2022, you requested a tariff classification ruling on behalf of your client Pernod Ricard USA, LLC. You submitted ingredients breakdowns and flow charts depicting the various stages of processing and pictorial representations of the products.
The subject merchandise is described as Jameson Ready-To-Drink (“RTD”) Canned Products, specifically: Jameson Cola, Jameson Lemonade and Jameson Ginger & Lime. You state the Jameson RTD Canned Products are alcoholic beverages ready to be consumed directly from the can. They are not intended to be mixed with any other beverage prior to consumption.
Jameson Cola is said to contain carbonated water, liquid sucrose, Jameson bulk whiskey base, caramel coloring, phosphoric acid, natural cola flavor, sodium benzoate and potassium sorbate. The Jameson bulk whiskey base is added to water, liquid sucrose, caramel coloring, phosphoric acid, natural cola flavor, sodium benzoate and potassium sorbate and carbon dioxide. It is then filtered, canned and pasteurized. The finished product is packaged in 355 ml ready-to-drink cans with an alcohol by volume content of 5 percent.
Jameson Lemonade is said to contain carbonated water, liquid sucrose, Jameson bulk whiskey base, citric acid, phosphoric acid, cloud emulsion, natural lemon flavor, sodium benzoate and potassium sorbate. The Jameson bulk whiskey base is added to water, liquid sucrose, citric acid, phosphoric acid, cloud emulsion, natural lemon flavor, sodium benzoate, potassium sorbate and carbon dioxide. It is then filtered, canned and pasteurized. The finished product is packaged in 355 ml ready-to-drink cans with an alcohol by volume content of 5 percent.
Jameson Ginger & Lime is said to contain carbonated water, liquid sucrose, Jameson bulk whiskey base, caramel coloring, natural ginger flavor, natural lime flavor, citric acid and sodium benzoate. The Jameson bulk whiskey base is added to water, liquid sucrose, caramel coloring, natural ginger flavor, natural lime flavor, citric acid, sodium benzoate and carbon dioxide. It is then filtered, canned and pasteurized. The finished product is packaged in 355 ml ready-to-drink cans with an alcohol by volume content of 6 percent.
In your letter, you proposed classification for Jameson Cola, Jameson Lemonade and Jameson Ginger & Lime under 2008.70.0030, 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. We disagree. Based on the composition of the ingredients and use, namely the carbon dioxide, these products do not have the essential character or identity of liqueurs and cordials and they will be classified elsewhere.
The applicable subheading for all three Jameson Ready-To-Drink Canned Products: Jameson Cola, Jameson Lemonade and Jameson Ginger & Lime 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