G83268 G8 Ruling Active

The tariff classification of Graf’s Birnli from Germany

Issued November 7, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2208.70.0030

Headings: 2208

Product description

You submitted descriptive literature with your request. The subject merchandise is described as Graf’s Birnli, a pear liqueur containing 15 percent alcohol. It will be imported in 750-milliliter or 50-milliliter bottles, and will be packed 12 or 24 bottles to a case. In a subsequent fax message you submitted copies of the Certificates of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designate the product as a liqueur.

CBP rationale

not over 4 liters. The rate of duty will be Free. In addition, the Graf’s Birnli 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 G83268 November 7, 2000 CLA-2-22:RR:NC:SP:232 G83268 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 Birnli from Germany Dear Mr. Diaz: In your letter dated October 10, 2000, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as Graf’s Birnli, a pear liqueur containing 15 percent alcohol. It will be imported in 750-milliliter or 50-milliliter bottles, and will be packed 12 or 24 bottles to a case. In a subsequent fax message you submitted copies of the Certificates of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designate the product as a liqueur. The applicable subheading for the Graf’s Birnli will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for …spirits, liqueurs and other spirituous beverages: Liqueurs and cordials…In containers each holding not over 4 liters. The rate of duty will be Free. In addition, the Graf’s Birnli 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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