CLA-2-22:OT:RR:NC:232
Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434
RE: The tariff classification of “Ultimalt” from the United Kingdom
Dear Mr. Spoto:
In your letter dated March 16, 2013, on behalf of your client, Kato International Marketing & Distribution, you requested a tariff classification ruling. You provided descriptive literature and samples. Samples were examined and returned as per your request.
The submitted sample is a brown glass bottle holding 330 milliliters, which is described on the label as a non-alcoholic malt drink. The subject merchandise is described as a malt beverage containing barley malt, hops, water, and vitamins (B1, B2, B3, B5 and B6), carbon dioxide, and starch with no preservatives.
The applicable subheading for the “Ultimalt” will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other: The general rate of duty will be 4.2 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 telephone number (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 (646) 733-3031.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division