N304277 N3 Ruling Active

The tariff classification of “Pernod Anise Liqueur” from France.

Issued June 4, 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, “Pernod Anise Liqueur”, is described as an aperitif with essences of star anise. “Pernod Anise Liqueur” is comprised on neutral spirits, a distilled spirituous beverage, combined with sugar and aromatic extracts such as anise, other herbs and liquorice extract. “Pernod Anise Liqueur” has an alcoholic strength by volume of 40 percent. The product will be imported into the United States in 750ml bottles, and has an alcoholic strength by volume of 40 percent. The product will be imported into the United States in 750ml bottles. In your letter,

CBP rationale

not over 4 liters. We agree with your suggestion. The applicable subheading for the “Pernod Anise Liqueur”, will be 2208.70.0030, 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.

Full text

N304277 June 4, 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 Anise Liqueur” from France. Dear Ms. Santiago: In your letter dated May 7, 2019, you requested a tariff classification ruling, on behalf of your client Pernod Ricard USA, LLC, on “Pernod Anise Liqueur” from France. Ingredients breakdown, a photograph and descriptive literature were submitted with your request. The subject merchandise, “Pernod Anise Liqueur”, is described as an aperitif with essences of star anise. “Pernod Anise Liqueur” is comprised on neutral spirits, a distilled spirituous beverage, combined with sugar and aromatic extracts such as anise, other herbs and liquorice extract. “Pernod Anise Liqueur” has an alcoholic strength by volume of 40 percent. The product will be imported into the United States in 750ml bottles, and has an alcoholic strength by volume of 40 percent. The product will be imported into the United States in 750ml bottles. In your letter, you suggested the “Pernod Anise Liqueur”, should be classified in subheading 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. We agree with your suggestion. The applicable subheading for the “Pernod Anise Liqueur”, will be 2208.70.0030, 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 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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