CBP Ruling N307600 — The tariff classification of “Jameson Cold Brew” from Ireland

Tariff classification

Headings: 2208

Product description

A certificate of ingredients, the TTB COLA, and the manufacturing process for the product were submitted along with your request. The subject merchandise is described as a spirituous beverage with the product name “Jameson Cold Brew”. It is said to contain Jameson Irish Whiskey, treated water, and coffee extract. To produce “Jameson Cold Brew”, the Jameson Irish Whiskey (60% ABV) and the coffee extract are processed, filtered and diluted to bottling strength with treated water in Ireland, after which the product is bottled in either 750 ml bottles or 50 ml bottles, labeled, and packed for export to the United States. The finished product imported into thte United States is 30% alcohol by volume. In your letter, you suggest the product be classified in subheading 2208.90.7500, Harmonized Tariff Schedule of the United States (HTSUS). We agree with your classification.

CBP rationale

The applicable subheading for “Jameson Cold Brew” will be 2208.90.7500, HTSUS, which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.

Full text

N307600 December 3, 2019 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.90.7500 Robert D. Stang Husch Blackwell LLP 750 17th Street N.W., Suite 900Washington, D.C. 20006-4675 RE: The tariff classification of “Jameson Cold Brew” from Ireland Dear Mr. Stang: In your letter dated November 8, 2019, on behalf of your client, Pernod Ricard USA, LLC, you requested a tariff classification ruling. A certificate of ingredients, the TTB COLA, and the manufacturing process for the product were submitted along with your request. The subject merchandise is described as a spirituous beverage with the product name “Jameson Cold Brew”. It is said to contain Jameson Irish Whiskey, treated water, and coffee extract. To produce “Jameson Cold Brew”, the Jameson Irish Whiskey (60% ABV) and the coffee extract are processed, filtered and diluted to bottling strength with treated water in Ireland, after which the product is bottled in either 750 ml bottles or 50 ml bottles, labeled, and packed for export to the United States. The finished product imported into thte United States is 30% alcohol by volume. In your letter, you suggest the product be classified in subheading 2208.90.7500, Harmonized Tariff Schedule of the United States (HTSUS). We agree with your classification. The applicable subheading for “Jameson Cold Brew” will be 2208.90.7500, 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: 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 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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