The tariff classification of Quint Sangria from Spain

N195217 December 13, 2011 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Ms. Christina Coulourides Plume Ridge Irrevocable Trust 1485 Andrew Drive, Suite C Claremont, CA 91711 RE: The tariff classification of Quint Sangria from Spain Dear Ms. Coulourides: In your letter dated November 30, 2011, you requested a tariff classification ruling. The instant product is called Quint Sangria. It is described as consisting of red and/or white table wine mixed with sugar, water, juice, natural fruit flavors, sulfite and enologic products. The product will be imported in 750 ml bottles, and 3 liter, 5 liter and 15 liter bags in a box. The alcohol content of the Sangria will be 15 percent by volume. The applicable subheading for the Quint Sangria will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other fermented beverages (for example, cider, perry, mead); 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. Imports under these subheadings are also subject to a Federal Excise Tax (26 U.S.C. 5041). If the product contains in excess of 0.392 grams of carbon dioxide per 100 milliliters of wine, and is naturally sparkling, there is an excise tax of $3.40 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product is artificially carbonated to contain in excess of 0.392 gram of carbon dioxide per 100 milliliters, then the excise tax is $3.30 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product contains not over 3.92 grams of carbon dioxide per 100 milliliters, there is an excise tax which is assessed based on the alcohol content of the product. Information on Excise Tax rates for alcoholic beverages can be found at the following website: http://www.ttb.gov/tax_audit/atftaxes.shtml. Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-877-882-3277). Written requests may be addressed to: Alcohol and Tobacco Tax and Trade BureauNational Revenue Center550 Main StreetSuite 8002Cincinnati, OH  45202-5215 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