The tariff classification of Graf’s Frankische Pflaume from Germany
Issued October 19, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2208.70.0030
Headings: 2208
Product description
The subject merchandise is described as a plum liqueur containing 25 percent alcohol, which will be imported in 750 milliliter bottles, with 12 bottles per case. A Certificate of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designates the product as a liqueur, was submitted with your request
CBP rationale
not over 4 liters. The rate of duty will be free. In addition, the Graf’s Frankische Pflaume is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Full text
NY G83174 October 19, 2000 CLA-2-22:RR:NC:SP:232 G83174 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Mr. Victor Hugo Diaz Meister Distribution, Inc. 257 Bell Avenue Hasbrouck Heights, NJ 07604 RE: The tariff classification of Graf’s Frankische Pflaume from Germany Dear Mr. Diaz: In your letter dated August 22, 2000 you requested a tariff classification ruling. The subject merchandise is described as a plum liqueur containing 25 percent alcohol, which will be imported in 750 milliliter bottles, with 12 bottles per case. A Certificate of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designates the product as a liqueur, was submitted with your request The applicable subheading for the Graf’s Frankische Pflaume will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Liqueurs and cordials…In containers each holding not over 4 liters. The rate of duty will be free. In addition, the Graf’s Frankische Pflaume is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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