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The tariff classification of a variety of grappa productsfrom Italy. Dear Mr. Cardani:
Issued March 26, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 850640 (March 26, 1990)
Tariff classification
HTS codes: 2208.20.4000, 2208.20.3000, 2208.20.2000
Headings: 2208
Product description
The tariff classification of a variety of grappa productsfrom Italy. Dear Mr. Cardani:
CBP rationale
not over 4 liters. Within this provision, classification will be under one of three further subheadings. If valued not over $2.38 per liter, the grappa will be classified in subheading 2208.20.2000, HTS, and the rate of duty will be 89.8 cents per proof liter. If valued over $2.38 but not over $3.43 per liter, the grappa will be classified in subheading 2208.20.3000, HTS, and the rate of duty will be 33 cents per proof liter. If valued over $3.43 per liter, the grappa will be classified in subheading 2208.20.4000, HTS, and the rate of duty will be 13.2 cents per proof liter. Imports under subheading 2208.20.2000, 2208.20.3000, and 2208.20.4000, HTS, are subject to a Federal Excise Tax of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 1200 Pennsylvania Avenue Washington, D.C. 20226 (202) 566-7531
Full text
NY 850640 MAR 26 1990 CLA-2-22:S:N:N1:229 850640 CATEGORY: Classification TARIFF NO.: 2208.20.2000; 2208.20.3000; 2208.20.4000 Mr. A. Cardani R & MSA, S.P.A. Via Mazzini 2 - 10123 Torino Italy RE: The tariff classification of a variety of grappa products from Italy. Dear Mr. Cardani: In your letter dated March 12, 1990, you requested a tariff classification ruling. Descriptive literature for a variety of grappa products accompanied your request. All of the merchandise is produced by distillation from the dregs of pressed grape pips. The grappa will be imported in bottles ranging in size from 0.5 liters to 1.5 liters. The applicable subheading for the grappa will be in 2208.20 of the Harmonized Tariff Schedule of the United States (HTS), which provides for Spirits obtained by distilling grape wine or grape marc (grape brandy): Other: In containers each holding not over 4 liters. Within this provision, classification will be under one of three further subheadings. If valued not over $2.38 per liter, the grappa will be classified in subheading 2208.20.2000, HTS, and the rate of duty will be 89.8 cents per proof liter. If valued over $2.38 but not over $3.43 per liter, the grappa will be classified in subheading 2208.20.3000, HTS, and the rate of duty will be 33 cents per proof liter. If valued over $3.43 per liter, the grappa will be classified in subheading 2208.20.4000, HTS, and the rate of duty will be 13.2 cents per proof liter. Imports under subheading 2208.20.2000, 2208.20.3000, and 2208.20.4000, HTS, are subject to a Federal Excise Tax of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 1200 Pennsylvania Avenue Washington, D.C. 20226 (202) 566-7531 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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