CLA-2-22:RR:NC:FC:232 A85177
Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295
RE: The tariff classification of Okanagan Crisp Apple Cider and Okanagan Crisp Pear Cider from Canada.
Dear Mr. Walser:
In your letter dated June 12, 1996, on behalf of The Mark Anthony Group Inc. in Vancouver, B.C. Canada you requested a tariff classification ruling.
Information was submitted with your initial request dated May 13, 1996. Both the Crisp Apple Cider and the Crisp Pear Cider are produced from apple juice or reconstituted apple juice which is fermented into a "Cider Base". This "Cider Base" is filtered and then blended with water, apple juice, sugar, citric acid, grain neutral spirits, potassium sorbate, potassium metabisulfite, natural or artificial flavors. It is noted that pear flavoring is added to the Crisp Apple Cider to produce the Crisp Pear Cider. Both products contain 6.9 percent alcohol by volume, and both are carbonated, containing 0.655 grams of carbon dioxide per 100 milliliters. The merchandise will be packaged 330 milliliter bottles.
The applicable tariff provision for the Okanagan Crisp Apple Cider and the Okanagan Crisp Pear Cider will be 2206.00.1500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Cider, whether still or sparkling. The general rate of duty will be 0.4 cents per liter. Imports under this subheading are also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $3.30 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division