N243124 N2 Ruling Active

The tariff classification of Leticia White Wine from Spain

Issued July 11, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2204.21.5055

Headings: 2204

Product description

The subject product is a white wine made from Verdejo grapes from the Rueda region in Spain. The wine will contain 12.2 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. It will be imported in cardboard boxes of 12 bottles each. The purchase price will be greater than 1.05 dollars per liter.

CBP rationale

2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: White. The duty rate will be 6.3 cents per liter. In addition, imports under this subheading will be subject to a Federal Excise Tax (26 U.S.C. 5051). Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. 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/. Please be advised that additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau. You may contact TTB at 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Full text

N243124 July 11, 2013 CLA-2-22:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2204.21.5055 Mr. Carlos Jimenez St. Regis Imports, LLC 10817 NW 29th Street Miami, FL 33172 RE: The tariff classification of Leticia White Wine from Spain Dear Mr. Jimenez: In your letter dated June 13, 2013, you requested a tariff classification ruling. The subject product is a white wine made from Verdejo grapes from the Rueda region in Spain. The wine will contain 12.2 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. It will be imported in cardboard boxes of 12 bottles each. The purchase price will be greater than 1.05 dollars per liter. The applicable subheading for the will be 2204.21.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: White. The duty rate will be 6.3 cents per liter. In addition, imports under this subheading will be subject to a Federal Excise Tax (26 U.S.C. 5051). Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. 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/. Please be advised that additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau. You may contact TTB at 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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