C87981 C8 Ruling Active

The tariff classification of cider concentrate from England.

Issued May 29, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9973

Headings: 2106

Product description

The tariff classification of cider concentrate from England.

Full text

NY C87981 May 29, 1998 CLA-2-21:RR:NC:2:228 C87981 CATEGORY: Classification TARIFF NO.: 2106.90.9973 Paul Quackenbush Sunshine Imports P.O. Box 907855 Long Beach, CA 90809-0785 RE: The tariff classification of cider concentrate from England. Dear Mr. Quackenbush: In your letter dated May 5, 1998, you requested a tariff classification ruling. The products are concentrated fermented apple cider (11 percent alcohol by volume), and concentrated fermented perry (pear cider) concentrate (12 percent alcohol by volume), imported in bulk. After importation liquid sugar, citric acid, sodium metabisulphite, caramel, water, glucose, and carbon dioxide will be added to the concentrated fermented apple cider. Liquid invert sugar syrup, potassium metabisulphite, carbon dioxide, and water will be added to the concentrated fermented perry (pear cider) concentrate. The finished products will be bottled and kegged at US facilities. The applicable tariff provision for the cider concentrate and pear concentrate will be 2106.90.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other ...compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages... containing not over 20 percent of alcohol by weight. The rate of duty will be 5 cents per kilogram plus 2.3 percent ad valorem. The products may be subject to federal excise tax and /or other requirements imposed 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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