The tariff classification of Fermented Apple Wine

N249325 January 31, 2014 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2206.00.1500 Mr. Marc E. Sorini McDermott Will & Emery 500 North Capitol Street, NW Washington, D.C. 20001-1531 RE: The tariff classification of Fermented Apple Wine Dear Mr. Sorini: In your letter dated January 06, 2014, and email correspondence dated January 30, 2014, you requested a tariff classification ruling. The instant product is a fermented apple juice product that will be imported in bulk. The samples of the instant product which were received are not concentrates but in fluid form. The applicable subheading for the Fermented Apple Juice will be 2206.00.1500, 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: Cider, whether still or sparkling. The rate of duty will be 0.4¢/liter. 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/. Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). 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: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division