A82819 A8 Ruling Active

The tariff classification of "Hooper's Hooch" from the United Kingdom.

Issued April 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2206.00.6000

Headings: 2206

Product description

A sample and information were included with your request. Additional information on ingredients and processing, etc. were faxed to this office on April 17, 1996 and on April 19, 1996. "Hooper's Hooch" is described as an alcoholic lemonade. You indicate that no grapes are used in the production of this item. The subject merchandise is produced by fermenting a solution of sugar with a wine yeast, which is then mixed with sucrose syrup, lemon concentrate, lemon flavors and various other ingredients. The product is packaged in a 330 milliliter bottle. It is carbonated with 4.5 to 5 grams of carbon dioxide per liter and the alcohol content is 4.7 percent by volume.

CBP rationale

The applicable subheading for the "Hooper's Hooch" will be 2206.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages.

Full text

NY A82819 April 23, 1996 CLA-2-22:RR:NC:FC:232 A82819 CATEGORY: Classification TARIFF NO.: 2206.00.6000 Mr. Bob Corrado Compass Forwarding Co., Inc. 159-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of "Hooper's Hooch" from the United Kingdom. Dear Mr. Corrado: In your letter dated March 29, 1996, on behalf of Ten Star Marketing Company, you requested a tariff classification ruling. A sample and information were included with your request. Additional information on ingredients and processing, etc. were faxed to this office on April 17, 1996 and on April 19, 1996. "Hooper's Hooch" is described as an alcoholic lemonade. You indicate that no grapes are used in the production of this item. The subject merchandise is produced by fermenting a solution of sugar with a wine yeast, which is then mixed with sucrose syrup, lemon concentrate, lemon flavors and various other ingredients. The product is packaged in a 330 milliliter bottle. It is carbonated with 4.5 to 5 grams of carbon dioxide per liter and the alcohol content is 4.7 percent by volume. The applicable subheading for the "Hooper's Hooch" will be 2206.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages...mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included...other: effervescent wine. The rate of duty will be 25.2 cents per liter. Additionally, there is a Federal Excise Tax of $3.30 per wine gallon on artificially carbonated wines. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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