8 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Wine from Canada.
Issued April 14, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85700 (April 14, 1998)
Tariff classification
HTS codes: 2204.21.5060, 2204.21.5030, 2204.21.5045
Headings: 2204
Product description
You submitted descriptive literature with your request. The merchandise in question is said to be table wine in red, white, and rose varieties. The wine is stated to originate in India and France and then is shipped to Canada where it will be blended and bottled in 1.5 liter and 2 liter bottles. It is said to have an alcoholic content of 12 percent by volume, and will cost $4.00 per liter.
CBP rationale
2 liters or less: Other: Other...Valued over $1.05/liter: Red. The general rate of duty will be 7.5 cents per liter. The applicable tariff provision for the white wine will be 2204.20.5045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Wine of fresh grapes, including fortified wines..: Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: White. The general rate of duty will be 7.5 cents per liter. The applicable tariff provision for the rose wine will be 2204.20.5060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Wine of fresh grapes, including fortified wines..: Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: Other. The general rate of duty will be 7.5 cents per liter. Imports under these subheadings are also 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.
Full text
NY C85700 April 14, 1998 CLA-2-22:RR:NC:SP:232 C85700 CATEGORY: Classification TARIFF NO.: 2204.21.5030; 2204.21.5045; 2204.21.5060 Mr. Rick Anand Rajdoot Imports USA 183 Hampstead Close N.W. Calgary, Alberta Canada T3A 5H9 RE: The tariff classification of Wine from Canada. Dear Mr. Anand: In your letter dated March 11, 1998, you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is said to be table wine in red, white, and rose varieties. The wine is stated to originate in India and France and then is shipped to Canada where it will be blended and bottled in 1.5 liter and 2 liter bottles. It is said to have an alcoholic content of 12 percent by volume, and will cost $4.00 per liter. The applicable tariff provision for the red wine will be 2204.20.5030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Wine of fresh grapes, including fortified wines..: Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: Red. The general rate of duty will be 7.5 cents per liter. The applicable tariff provision for the white wine will be 2204.20.5045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Wine of fresh grapes, including fortified wines..: Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: White. The general rate of duty will be 7.5 cents per liter. The applicable tariff provision for the rose wine will be 2204.20.5060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Wine of fresh grapes, including fortified wines..: Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: Other. The general rate of duty will be 7.5 cents per liter. Imports under these subheadings are also 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 a variety of Canned Wines from Spain.
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 Red Wine from Italy.
The tariff classification of wine from Hungary.
Follow C85700
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.