CBP Ruling N244016: The tariff classification of preserved black currants from France

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N2 N244016 (July 29, 2013)

Tariff classification

HTS codes: 2008.99.2140

Headings: 2008

Product description

A technical data sheet, pictures of the product and label, and a sample accompanied your letter. The sample was examined and disposed of. Cassis Brandied Blackcurrants is whole black currants macerated in liquid, said to contain 60 percent black currant berries and 40 percent Crème de Cassis (sugar and alcohol), packed in a 1-Liter plastic bottle holding 1.13 kg., net weight. This product is only for professional food uses and manufacturing purposes for pastries, deserts, chocolates, and dairy products. The product contains 15 percent alcohol by volume. A beverage suitable for human consumption cannot be produced by the addition of ethyl alcohol or water.

CBP rationale

1.13 kg., net weight. This product is only for professional food uses and manufacturing purposes for pastries, deserts, chocolates, and dairy products. The product contains 15 percent alcohol by volume. A beverage suitable for human consumption cannot be produced by the addition of ethyl alcohol or water. The applicable subheading for the Cassis Brandied Blackcurrants will be 2008.99.2140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit . . . otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . other . . . berries . . . other. The rate of duty will be 4.5 percent ad valorem. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at Alcohol and Tobacco Tax and Trade Bureau, 650 Massachusetts Avenue N.W., Washington, D.C. 20226, at telephone number (202) 453-2000. 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 ww.fda.gov/oc/bioterrorism/bioact.html.

Full text

N244016 July 29, 2013 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.99.2140 Mr. Pascal Camus Grandes Distilleries Peureux 43 Avenue Claude Peureux 70220 Fougerolles, France RE: The tariff classification of preserved black currants from France Dear Mr. Camus: In your letter dated June 27, 2013, received on July 12, 2013, you requested a tariff classification ruling. A technical data sheet, pictures of the product and label, and a sample accompanied your letter. The sample was examined and disposed of. Cassis Brandied Blackcurrants is whole black currants macerated in liquid, said to contain 60 percent black currant berries and 40 percent Crème de Cassis (sugar and alcohol), packed in a 1-Liter plastic bottle holding 1.13 kg., net weight. This product is only for professional food uses and manufacturing purposes for pastries, deserts, chocolates, and dairy products. The product contains 15 percent alcohol by volume. A beverage suitable for human consumption cannot be produced by the addition of ethyl alcohol or water. The applicable subheading for the Cassis Brandied Blackcurrants will be 2008.99.2140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit . . . otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . other . . . berries . . . other. The rate of duty will be 4.5 percent ad valorem. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at Alcohol and Tobacco Tax and Trade Bureau, 650 Massachusetts Avenue N.W., Washington, D.C. 20226, at telephone number (202) 453-2000. 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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