The tariff classification of liqueur-flavored Whiskey from Canada
Issued October 24, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2208.30.6065
Headings: 2208
Product description
The subject merchandise is a liqueur flavored whiskey, marketed under the brand name “Piehole”. The whiskey is packaged in 750 ml bottle and will be imported in three flavors: Pecan Pie, Apple Pie, and Cherry Pie.
CBP rationale
not over 4 liters…other. The general rate of duty will be free. In addition, each bottle of “Piehole” whiskey is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. 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. 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Full text
N257754 October 24, 2014 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2208.30.6065 Ms. Vittoria A. Crea Diageo Americas Supply, Inc. 801 Main Avenue Norwalk, CT 06811 RE: The tariff classification of liqueur-flavored Whiskey from Canada Dear Ms. Crea: In your letter dated September 29, 2014, you requested a tariff classification ruling. The subject merchandise is a liqueur flavored whiskey, marketed under the brand name “Piehole”. The whiskey is packaged in 750 ml bottle and will be imported in three flavors: Pecan Pie, Apple Pie, and Cherry Pie. The applicable subheading for the liqueur-flavored whiskey will be 2208.30.6065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Whiskies…other…other: In containers each holding not over 4 liters…other. The general rate of duty will be free. In addition, each bottle of “Piehole” whiskey is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. 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. 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 telephone number (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 Frank Troise at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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