CBP Ruling C81098 — The tariff classification of Red Wine from Italy.

Tariff classification

Headings: 2204

Product description

You submitted descriptive literature with your request. The subject merchandise is a red table wine, made from Merlot grapes. The alcohol content is said to be 11.05 percent. The wine will be imported either in 0.7 liter bottles or 35 liter glass containers. The value of the wine is said to be $2 per liter.

CBP rationale

2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: Red. The rate of duty will be 8.1 cents per liter. The applicable subheading for the 35 liter containers of red wine will be 2204.29.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: Other: In containers holding over 4 liters: Of an alcoholic strength by volume not over 14 percent vol. The rate of duty will be 15.3 cents per liter. Imports under these subheadings may also be subject to a Federal Excise Tax (26 U.S.C. 5041) 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 C81098 November 7, 1997 CLA-2-22:RR:NC:SP:232 C81098 CATEGORY: Classification TARIFF NO.: 2204.21.5030; 2204.29.6000 Ms. Martina Reinhardt Casella Postale Nr. 2 I - 52042 Camucia (Arezzo) Italy RE: The tariff classification of Red Wine from Italy. Dear Ms. Reinhardt: In your letter dated October 15, 1997, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is a red table wine, made from Merlot grapes. The alcohol content is said to be 11.05 percent. The wine will be imported either in 0.7 liter bottles or 35 liter glass containers. The value of the wine is said to be $2 per liter. The applicable subheading for the 0.7 liter bottles of red wine will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: Red. The rate of duty will be 8.1 cents per liter. The applicable subheading for the 35 liter containers of red wine will be 2204.29.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: Other: In containers holding over 4 liters: Of an alcoholic strength by volume not over 14 percent vol. The rate of duty will be 15.3 cents per liter. Imports under these subheadings may also be subject to a Federal Excise Tax (26 U.S.C. 5041) 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

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