NY 855175
AUG 15 1990
CLA-2-22:S:N:N1:232-855175
Mr. Brian Kavanaugh
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of blueberry wine from Canada.
Dear Mr. Kavanaugh:
In your letter dated July 31, 1990, on behalf of Marexco
Import-Export Inc., you requested a tariff classification ruling.
A sample and descriptive literature were included with your
request. The sample was examined and disposed of. The subject
merchandise is called "DuBleuet" and is described as a blueberry
wine. The product is stated to contain 90.5 percent natural wild
blueberry juice, which has been fermented, 4 percent sugar, 4.5
percent grain alcohol, and 1.5 percent spices and other
ingredients. The total alcohol content of the merchandise is
15.5 percent.
The applicable subheading for the "DuBleuet" blueberry wine
will be 2206.00.9020, Harmonized Tariff Schedule of the United
States (HTS), which provides for other fermented
beverages...other...other...other. The duty rate will be 6.6
cents per liter. In addition, the blueberry wine is subject to a
Federal Excise Tax (26 U.S.C. 5041) of 67 cents per wine gallon
on still wines containing more than 14 percent and not exceeding
21 percent of alcohol by volume.
Additional requirements are imposed on this product by the
Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact
the BATF at:
Bureau of Alcohol, Tobacco and Firearms
1200 Pennsylvania Avenue, N.W.
Washington, D.C. 20226
(202) 566-7531
Goods classifiable under subheading 2206.00.9020, HTS, which
have originated in the territory of Canada, will be entitled to a
5.2 cents per liter rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport