The tariff classification of wine from Italy.
Issued October 14, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2204.21.5030
Headings: 2204
Product description
The subject merchandise consists of five types of red wine, all to be imported in 750 milliliter bottles. "Chianti Sant Ermo" contains 12 percent alcohol by volume and has a value of $3.59 per liter. "Morando Dolcetto D'ovada" contains 12 percent alcohol by volume and has a value of $2.16 per liter. "Morando Barbera D'asti" contains 12 percent alcohol by volume and has a value of $2.25 per liter. Both "Merlot" and "Barbera" contain 11 percent alcohol by volume and have a value of $2.00 per liter.
CBP rationale
2 liters or less...Other: Of an alcoholic strength by volume not over 14 percent by volume...Other...Valued over $1.05 per liter: Red. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine 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 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500
Full text
NY B89906 October 14, 1997 CLA-2-22:RR:NC:SP:232 B89906 CATEGORY: Classification TARIFF NO.: 2204.21.5030 Mr. Igor Hutnik Ukrinian International Spirits Inc. Two World Trade Center Suite 1824 New York, NY 10048 RE: The tariff classification of wine from Italy. Dear Mr. Hutnik: In your letter dated September 18, 1997 you requested a tariff classification ruling. The subject merchandise consists of five types of red wine, all to be imported in 750 milliliter bottles. "Chianti Sant Ermo" contains 12 percent alcohol by volume and has a value of $3.59 per liter. "Morando Dolcetto D'ovada" contains 12 percent alcohol by volume and has a value of $2.16 per liter. "Morando Barbera D'asti" contains 12 percent alcohol by volume and has a value of $2.25 per liter. Both "Merlot" and "Barbera" contain 11 percent alcohol by volume and have a value of $2.00 per liter. The applicable subheading for the red wines will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine...Other wine...In containers holding 2 liters or less...Other: Of an alcoholic strength by volume not over 14 percent by volume...Other...Valued over $1.05 per liter: Red. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine 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 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Olive Oil and Wine from Italy
The tariff classification of Wine from Spain
The tariff classification of Wine from Macedonia
The tariff classification of Wine from Austria
The tariff classification of wine and a stuffed miniature bear from Australia
The tariff classification of Wine from Argentina
The tariff classification of Wines from Moldova.
The tariff classification of Wine from Canada.
The tariff classification of Red Wine from Italy.
The tariff classification of wine from Hungary and Italy.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →