N288958 N2 Ruling Active

The tariff classification of “Chivas Regal Blended Scotch Whiskeys” from Scotland

Issued August 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2208.30.3030

Headings: 2208

Product description

The subject merchandise is Whiskey sold under the “Chivas Regal” brand. The Whiskey will be imported under labels that reflect the product’s age including “12 Year Old”, “18 Year Old” and “25 Year Old”. The “Chivas Regal Blended Scotch Whiskey 12 Year Old”, “Chivas Regal Blended Scotch Whiskey 18 Year Old” and “Chivas Regal Blended Scotch Whiskey 25 Year Old” are said to have an alcoholic strength by volume of 40 percent and will be shipped to the United States in 750 ml bottles.

CBP rationale

not over 4 liters.” The general rate of duty will be free. Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). 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 the World Wide Web at https://hts.usitc.gov/current. 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 website www.fda.gov/oc/bioterrorism/bioact.html.

Full text

N288958 August 22, 2017 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Robert D. Stang Husch Blackwell LLP 750 17th St. N.W., Suite 900 Washington, D.C. 20006 RE: The tariff classification of “Chivas Regal Blended Scotch Whiskeys” from Scotland Dear Mr. Stang: In your letter dated August 3, 2017 on behalf of your client, Pernod Ricard USA, you requested a tariff classification ruling. The subject merchandise is Whiskey sold under the “Chivas Regal” brand. The Whiskey will be imported under labels that reflect the product’s age including “12 Year Old”, “18 Year Old” and “25 Year Old”. The “Chivas Regal Blended Scotch Whiskey 12 Year Old”, “Chivas Regal Blended Scotch Whiskey 18 Year Old” and “Chivas Regal Blended Scotch Whiskey 25 Year Old” are said to have an alcoholic strength by volume of 40 percent and will be shipped to the United States in 750 ml bottles. The applicable subheading for the “Chivas Regal Blended Scotch Whiskey 12 Year Old”, “Chivas Regal Blended Scotch Whiskey 18 Year Old” and “Chivas Regal Blended Scotch Whiskey 25 Year Old” will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch: In containers each holding not over 4 liters.” The general rate of duty will be free. Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). 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 the World Wide Web at https://hts.usitc.gov/current. 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 website 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, Steven A. Mack Director National Commodity Specialist Division

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