The tariff classification of “Fiamma d’Oro” Red Grape Must from Italy
Issued September 29, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N314590 (September 29, 2020)
Tariff classification
HTS codes: 2204.21.5040
Headings: 2204
Product description
The subject merchandise is described as “Fiamma d’Oro” Red Grape Must with an alcohol strength by volume of 5.5 percent. “Fiamma d’Oro” is made in Italy and imported into the United States in 0.75 liter bottles in cases of 12, bottles per box. The value of the wine is $3.50 per liter.
CBP rationale
2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: Other: Red. The rate of duty will be 6.3 cents per liter. 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. 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. 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 the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Full text
N314590 September 29, 2020 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2204.21.5040 Marion Hilaire Plume Ridge Irrevocable Trust P.O. Box 97 Claremont, CA 91711 RE: The tariff classification of “Fiamma d’Oro” Red Grape Must from Italy Dear Ms. Hilaire: In your letter dated September 15, 2020 you requested a tariff classification ruling. The subject merchandise is described as “Fiamma d’Oro” Red Grape Must with an alcohol strength by volume of 5.5 percent. “Fiamma d’Oro” is made in Italy and imported into the United States in 0.75 liter bottles in cases of 12, bottles per box. The value of the wine is $3.50 per liter. The applicable subheading for the “Fiamma d’Oro” Red Grape Must will be 2204.21.5040, Tariff Schedule of the United States (HTSUS), which provides for Wine of fresh grapes, including fortified wines: grape must other than that of heading 2009; Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: Other: Red. The rate of duty will be 6.3 cents per liter. 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. 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. 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 the FDA at 301-575-0156, or at the Web site 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], Steven A. Mack Director National Commodity Specialist Division
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