CBP Ruling A85890 — The tariff classification of Fruit Flavored Wines from Italy.

Tariff classification

Headings: 2205

Product description

You submitted descriptive literature and copies of label approvals with your request. The merchandise in question is wine made from grapes which has been flavored with peach or raspberry extract. It will be imported in bottles of 187 ml, 750 ml, 1.5 liters, and 3 liters. The alcohol content is said to be 7.5 percent by volume.

CBP rationale

2 liters or less, 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 5.8 cents per liter. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. The applicable subheading for the fruit flavored wines, if imported in containers holding more than 2 liters, will be 2205.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Other: Other. The rate of duty will be 5.8 cents per liter. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.

Full text

NY A85890 August 12, 1996 CLA-2-22:RR:NC:FC:232 A85890 CATEGORY: Classification TARIFF NO.: 2205.10.6000; 2205.90.6000 Ms. Catherine Thoma Premier Beverage Co. 9700 Commerce Parkway Miramar, FL 33025 RE: The tariff classification of Fruit Flavored Wines from Italy. Dear Ms. Thoma: In your letter dated July 24, 1996, you requested a tariff classification ruling. You submitted descriptive literature and copies of label approvals with your request. The merchandise in question is wine made from grapes which has been flavored with peach or raspberry extract. It will be imported in bottles of 187 ml, 750 ml, 1.5 liters, and 3 liters. The alcohol content is said to be 7.5 percent by volume. The applicable subheading for the fruit flavored wines, if imported in containers holding 2 liters or less, 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 5.8 cents per liter. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. The applicable subheading for the fruit flavored wines, if imported in containers holding more than 2 liters, will be 2205.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Other: Other. The rate of duty will be 5.8 cents per liter. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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

View original on CBP CROSS →