CLA-2-22:OT:RR:NC:N5:232
Mr. Luiz Andrade
Ethimex Distribution USA, LLC
6545 Market Avenue North
Noth Canton, OH 33180
Re: The tariff classification of White Rum from Dominican Republic
Dear Mr. Andrade:
In your letter dated June 10, 2025, you requested a tariff classification ruling.
The subject merchandise is described as White Rum. The product will be made by distilling rum wash
obtained via the alcoholic fermentation of sugar cane juice to 189 proof, which equals 94.5 percent alcohol
by volume (ABV). No pure alcohol, spirits, flavorings, colorings, or other ingredients are said to be added to
the distillate, nor will it be sweetened. The product will be imported in International Organization for
Standardization (ISO) containers of 6.4 Water Gallons (WG). You note that after U.S. importation the rum
will be sold to beverage companies that plan to dilute it with water to 80 proof.
In your letter you suggest the product is classified under subheading 2208.40.6000, Harmonized Tariff
Schedule of the United States (HTSUS). We disagree. The tariff provision you suggest provides for:
“Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs
and other spirituous beverages: Rum and other spirits obtained by distilling fermented sugar-cane products:
In containers each holding over 4 liters: Valued not over 69¢ per proof liter.” Because the rum as imported
will exceed 80 percent alcoholic strength by volume, this provision is inapplicable.
The applicable tariff provision for the White Rum will be subheading 2207.10.3000, HTSUS, which provides
for: “Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol
and other spirits, denatured, of any strength: Undenatured ethyl alcohol of an alcoholic strength by volume of
80 percent vol. or higher: For beverage purposes.” The rate of duty will be 18.9¢/pf. 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), or Email:
[email protected]. Written requests may be addressed to the following: Alcohol and Tobacco Tax
and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12,
Washington, DC 20005.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including the Dominican Republic, will be subject to an additional 10 percent ad valorem rate of duty. At the
time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e.
9903.01.25, in addition to subheading 2207.10.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 and Border Protection
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, please contact
National Import Specialist Frank Troise at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division