The tariff classification of wine products and ciders fromSpain.
Issued December 4, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2206.00.1500, 2205.10.6000
Product description
The samples were examined and disposed of. The subject merchandise consists of Brut Fraise Eva, Brut Peche Eva, Cider Jai Alai Extra, Cider Eva Select and Cider Jai Alai Old Reserve. The Brut Fraise and the Brut Peche are produced from wine made with grapes with added strawberry or peach aroma. Both products contain approximately 10 percent alcohol by volume, and approximately 3.5 grams of added carbon dioxide per one liter of wine. The Cider Jai Alai Extra, Cider Eva Select and Cider Jai Alai Old Reserve are all produced from apples and contain 4 percent to 5 percent alcohol by volume. All of the ciders contain approximately 3.5 grams of added carbon dioxide per one liter of wine. Noting the submitted samples, the products will be imported in 750 milliliter glass bottles.
CBP rationale
2 liters or less...other. The rate of duty will be 6.6 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume. The applicable subheading for the Cider Jai Alai Extra, Cider Eva Select and the Cider Jai Alai Old Reserve will be 2206.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Cider, whether still or sparkling. The rate of duty will be 0.4 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume. Additional requirements are imposed on the Brut Fraise Eva and the Brut Peche Eva by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 6500 Massachusetts Ave. Washington, D.C. 20226 Additional requirements are imposed on all of the products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 It is noted that the submitted sample of the Cider Eva Select was not marked with the country of origin. All of the products must be marked legibly and conspicuously with the English name of the country of origin.
Full text
NY 880794 December 4, 1992 CLA-2-22:S:N:N7:232-880794 CATEGORY: Classification TARIFF NO.: 2205.10.6000; 2206.00.1500 Ms. Dawn M. Housser Koldo International 4532 Cascade Drive Tallahassee, Fl. 32310 RE: The tariff classification of wine products and ciders from Spain. Dear Ms. Housser: In your letter received on December 1, 1992 you requested a tariff classification ruling. Two samples and additional information were submitted with your requests dated October 14, 1992 and November 4, 1992. The samples were examined and disposed of. The subject merchandise consists of Brut Fraise Eva, Brut Peche Eva, Cider Jai Alai Extra, Cider Eva Select and Cider Jai Alai Old Reserve. The Brut Fraise and the Brut Peche are produced from wine made with grapes with added strawberry or peach aroma. Both products contain approximately 10 percent alcohol by volume, and approximately 3.5 grams of added carbon dioxide per one liter of wine. The Cider Jai Alai Extra, Cider Eva Select and Cider Jai Alai Old Reserve are all produced from apples and contain 4 percent to 5 percent alcohol by volume. All of the ciders contain approximately 3.5 grams of added carbon dioxide per one liter of wine. Noting the submitted samples, the products will be imported in 750 milliliter glass bottles. The applicable subheading for the Brut Fraise Eva and the Brut Peche Eva will be 2205.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: In containers holding 2 liters or less...other. The rate of duty will be 6.6 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume. The applicable subheading for the Cider Jai Alai Extra, Cider Eva Select and the Cider Jai Alai Old Reserve will be 2206.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Cider, whether still or sparkling. The rate of duty will be 0.4 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume. Additional requirements are imposed on the Brut Fraise Eva and the Brut Peche Eva by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 6500 Massachusetts Ave. Washington, D.C. 20226 Additional requirements are imposed on all of the products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 It is noted that the submitted sample of the Cider Eva Select was not marked with the country of origin. All of the products must be marked legibly and conspicuously with the English name of the country of origin. 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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