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G88994 G8 Ruling Active

The tariff classification of “Kampai” from the United Kingdom

Issued March 22, 2001 by U.S. Customs and Border Protection.

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G8 G88994 (March 22, 2001)

Tariff classification

HTS codes: 2206.00.9000

Headings: 2206

Product description

The submitted sample is a gray glass bottle holding 275 milliliters, which is labeled “Kampai” in large white letters. Additional information was submitted in your fax dated March 21, 2001. The subject merchandise is described, on the submitted label approval from the Bureau of Alcohol Tobacco and Firearms (BATF), as a malt beverage with natural and artificial flavors. The product contains a malt beer which is mixed with various ingredients including sugar, apple juice, lemon juice, guarana, acid, various flavors and water. The merchandise has an alcohol content of 5 percent by volume.

CBP rationale

275 milliliters, which is labeled “Kampai” in large white letters. Additional information was submitted in your fax dated March 21, 2001. The subject merchandise is described, on the submitted label approval from the Bureau of Alcohol Tobacco and Firearms (BATF), as a malt beverage with natural and artificial flavors. The product contains a malt beer which is mixed with various ingredients including sugar, apple juice, lemon juice, guarana, acid, various flavors and water. The merchandise has an alcohol content of 5 percent by volume. The applicable subheading for the “Kampai” will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages…mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included…other…other. The rate of duty will be 4.2 cents per liter. In addition, the “Kampai” is subject to a Federal Excise Tax of $18 a barrel of 31 gallons.

Full text

NY G88994 March 22, 2001 CLA-2-22:RR:NC:SP:232 G88994 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Ms. Jacqueline Obana Express Brokers, Inc. 7122 N.W. 74th Avenue Miami, FL 33166 RE: The tariff classification of “Kampai” from the United Kingdom Dear Ms. Obana: In your letter dated December 28, 2000, on behalf of Harmon Imports LLC, you requested a tariff classification ruling. A sample was submitted with your initial request. The submitted sample is a gray glass bottle holding 275 milliliters, which is labeled “Kampai” in large white letters. Additional information was submitted in your fax dated March 21, 2001. The subject merchandise is described, on the submitted label approval from the Bureau of Alcohol Tobacco and Firearms (BATF), as a malt beverage with natural and artificial flavors. The product contains a malt beer which is mixed with various ingredients including sugar, apple juice, lemon juice, guarana, acid, various flavors and water. The merchandise has an alcohol content of 5 percent by volume. The applicable subheading for the “Kampai” will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages…mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included…other…other. The rate of duty will be 4.2 cents per liter. In addition, the “Kampai” is subject to a Federal Excise Tax of $18 a barrel of 31 gallons. 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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