The tariff classification of "Tequileno Ice" from Mexico

N013208 July 17, 2007 CLA-2-22:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 2208.90.8000 Mr. Douglas B. Chisholm Genesis Imports, Inc. 5559 Quail Court Arvada, CO 80002 RE: The tariff classification of “Tequileno Ice” from Mexico Dear Mr. Chisholm: In your letter dated June 21, 2007 you requested a tariff classification ruling. The merchandise is described as a beverage containing Tequila blended with Squirt soft drink. Tequileno Ice contains 5.5 percent alcohol by volume, the soft drink (carbonated water, high fructose corn syrup and/or sugar and less than 2 percent of concentrated grapefruit juices, citric acid, modified food starch, Sodium Benzoate, natural flavors, Glycerol ester of wood rosin, Brominated vegetable oil). It will be imported in several different sizes: a 12 ounce/355 ml can or bottle, 750 ml bottle and a 1.72 L bottle. The applicable subheading for the “Tequileno Ice” will be 2208.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provided for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spiritsuous beverages: other…other…other. The rate of duty will be 21.1 cents per proof liter. In addition, the Tequileno Ice is subject to a Federal Excise Tax of 13.50 per proof gallon and a proportionate tax at the rate of all fractional parts of a proof gallon. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division