N251794 N2 Ruling Active

The tariff classification of Fruit Flavored Wines from France

Issued April 8, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2205.10.6000, 2014, 8400, 5051, 2205.10, 2002, 2000, 6000, 1310

Headings: 2205, 2014, 8400, 5051, 2002, 2000, 6000, 1310

Product description

The subject products Moscato Original Peach and Moscato Original Strawberry, are wines made from Moscato grapes including the following ingredients: sugar, water, juice, citric acid, carbon dioxide, peach and strawberry flavorings, respectively. The items will be imported in 250 ml cans. The alcohol content is said to be 6 percent.

CBP rationale

more than 2 liters, will be 2205.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Other: Other. The rate of duty will be 4.2 cents per liter 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/. 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

N251794 April 8, 2014 CLA-2-22:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2205.10. 6000 Mr. Ricky Villena Neutralogistics Customs Brokerage 8400 NW 25th Street Suite 100 Miami, FL 33122 RE: The tariff classification of Fruit Flavored Wines from France Dear Mr. Villena: In your letter dated March 24, 2014, on behalf of your client Friends Beverage Group LLC, you requested a tariff classification ruling. The subject products Moscato Original Peach and Moscato Original Strawberry, are wines made from Moscato grapes including the following ingredients: sugar, water, juice, citric acid, carbon dioxide, peach and strawberry flavorings, respectively. The items will be imported in 250 ml cans. The alcohol content is said to be 6 percent. The applicable subheading for the fruit flavored wines, if imported in containers holding more than 2 liters, will be 2205.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Other: Other. The rate of duty will be 4.2 cents per liter 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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