CLA-2-22:OT:RR:NC:N2:232
David P. Kujawa
Cutwater Spirits, LLC
9750 Distribution Ave.
San Diego, CA 92121
RE: The tariff classification of fortified fermented agave liquid from Mexico
Dear Mr. Kujawa:
In your letter dated March 19, 2019, you requested a tariff classification ruling. An ingredients breakdown and sample accompanied your request. The sample will be retained by this office.
The subject matter is described as a fortified fermented agave liquid made in Mexico by fermenting sugars from cooked and ground-up agave fruit. The product is comprised of fermented agave “wine” (or “mosto”) ranging between 4 to 8 percent alcohol by volume (ABV) and Tequila (made from 100% agave fruit) ranging from 50 to 55 percent ABV. This fortified fermented agave product will be approximately 25 percent ABV and imported in 6,000 gallon tanker trucks or in 260-gallon plastic totes. The product will then be used as a distilling material by Cutwater to make an agave spirit having a final ABV between 40 to 45 percent.
In your letter, you suggest the product be classified in subheading 2208.90.8000, Harmonized Tariff Schedule of the United States (HTSUS). We agree with your classification.
The applicable subheading for the fortified fermented agave liquid 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 rate of duty The rate of duty will be 21.1 cents per proof liter.
In addition, imports under this subheading will be subject to a Federal Excise Tax (26 U.S.C. 5051). Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected].
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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division