N304274 N3 Ruling REVOKED

The tariff classification of “Pernod Absinthe Superieure” from France

Issued June 7, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2208.70.0030

Headings: 2208

Product description

Ingredients breakdown, a photograph and descriptive literature were submitted with your request. The subject merchandise is “Pernod Absinthe Superieure”. The product consists of a distillate of anise seed and wormwood, drinking water, and herbs extract. “Pernod Absinthe Superieure” has an alcohol volume of 68 percent. The product will be imported in 375 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, 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 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

N304274 June 7, 2019 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Adena M. Santiago Husch Blackwell LLP 750 17th Street N.W., Suite 900 Washington, D.C. 20006-4675 RE: The tariff classification of “Pernod Absinthe Superieure” from France Dear Ms. Santiago: In your letter dated May 7, 2019 you requested a tariff classification ruling on behalf of Pernod Ricard USA, LLC (“Pernod Ricard”) for “Pernod Absinthe Superieure”. Ingredients breakdown, a photograph and descriptive literature were submitted with your request. The subject merchandise is “Pernod Absinthe Superieure”. The product consists of a distillate of anise seed and wormwood, drinking water, and herbs extract. “Pernod Absinthe Superieure” has an alcohol volume of 68 percent. The product will be imported in 375 ml bottles. The applicable subheading for the “Pernod Absinthe Superieure”, will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: 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, 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 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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