The tariff classification of “Arrack” Coconut Spirits with Caramel from Sri Lanka

N293150 January 12, 2018 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.90.7500 Devinda Mohan Balasuriya Ceylon Trading LLC 21406 Cimarron Pkwy Katy, TX 77450 RE: The tariff classification of “Arrack” Coconut Spirits with Caramel from Sri Lanka Dear Ms. Balasuriya: In your letter, dated January 3, 2017, you requested a classification ruling. The subject merchandise is “Arrack” Coconut Spirits with Caramel, a Distilled Spirits Specialty. The product is made of 63.05 percent water, 36.8 percent distilled coconut spirit (matured) and less than one percent sugar caramel and flavour compounds. “Arrack” has an alcoholic strength by volume of 36.8 percent. It is made by distilling the naturally fermented sap of the coconut flower and diluting it with water. Caramel is added for color. The product will be imported into the United States in bottles of 750 ml. The applicable subheading for the “Arrack” Coconut Spirits with Caramel will be 2208.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: 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 frank.l.troise.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division