CLA-2-22:OT:RR:NC:N2:232
Dorothy Munholland
Studio Null, LLC
75 Greene Avenue
Brooklyn, NY 11238
RE: The tariff classification of Alcohol-Removed Wine from Germany
Dear Ms. Munholland:
In your letter dated July 17, 2021, you requested a tariff classification ruling.
The subject merchandise is described as three varieties of Alcohol-Removed Wine: Prickly Red, Blanc Burgunder and Sparkling Rosé. The Alcohol-Removed Wine is said to contain dealcoholized fermented grape must, sugar, carbon dioxide, and sulphur dioxide. Each variety of Alcohol-Removed Wine is imported into the United States in 750ml glass bottles with less than 0.5% alcohol by volume content.
In your letter, you suggest classification under 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other. We disagree with the suggested classification.
Note 3 to Chapter 22 states that for the purposes of heading 2202 the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 percent vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
The applicable tariff provision for all three Alcohol-Removed Wines: Prickly Red, Blanc Burgunder and Sparkling Rosé will be 2202.99.9000, HTSUS, which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other. The duty rate will be 0.2 cents per liter.
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 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 CFR Part 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division