CLA-2-22:OT:RR:NC:N2:232
Ms. Nadine Cash
Pernod Ricard USA, LLC
7401 Highway 45 South
Fort Smith, AR 72916
RE: The tariff classification of “Malibu Rum Cans” from Canada
Dear Ms. Cash:
In your letter dated January 30, 2018, you requested a tariff classification ruling on ready-to-drink “Malibu Rum Cans” from Canada. Ingredients breakdown, a photograph and descriptive literature were submitted with your request.
The subject merchandise, “Malibu Rum Cans”, is Malibu Caribbean Rum mixed with natural fruit flavoring (pineapple, pink lemonade, strawberry kiwi or mango). The product is a ready-to-drink single serve cocktail beverage. “Malibu Pineapple” and “Malibu Strawberry Kiwi” consists of water, sugar, wine, rum, natural flavors, and additional ingredients totaling less than 1% of the content. “Malibu Fizzy Pink Lemonade” and “Malibu Fizzy Mango” consists of carbonated water, sugar, wine, rum, natural flavors, and additional ingredients totaling less than 1% of the content. The “Malibu Rum Cans” have an alcoholic strength by volume of 5 percent. The product will be imported into the United States in 200ml or 250ml cans.
In your letter, you suggested the “Malibu Rum Cans” should be classified in subheading 2208.90.7500, 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: Other: Other. We agree with your suggestion.
The applicable subheading for the “Malibu Rum Cans” will be 2208.90.7500, 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: Other: Other. The general rate of duty will be free.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). 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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division