The tariff classification of Chox Wine from Holland

N174224 July 27, 2011 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Mr. Larry Fekkes Team Products B.V. Oosthavendijk 38 P.O. Box 237 3240 AE Middelharnis The Netherlands RE: The tariff classification of Chox Wine from Holland Dear Mr. Fekkes: In your letter dated July 01, 2011, you reqested a tariff classification ruling. The subject product is called Chox Wine. It is listed as a “Product of Holland” The bottle label states that it is a fortified red wine infused with the natural essence of chocolate. Product label also indicates that ingredients include grape wine, dairy cream, with natural flavors and colors. Paperwork provided with your request states that the Alcohol and Tobacco Tax and Trade Bureau (TTB) considers this a wine specialty product. Alcohol content is indicated on label as 13.9 percent. The applicable subheading for the Chox Wine will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages…not elsewhere specified or included…other. The rate of duty will be 4.2 cents per liter. In addition, imports under this subheading may be subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate at the like rate on all fractional parts of a wine 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division