The tariff classification of cooking wines from the Netherlands

N334101 August 16, 2023 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Amanda Ribstein Kuehne-Nagel, Inc. 4100 N Commerce DriveEast Point, GA 30344 RE:  The tariff classification of cooking wines from the Netherlands Dear Ms. Ribstein: In your letter dated July 19, 2023, you requested a tariff classification ruling on behalf of your client, Colavita USA, LLC. An ingredients breakdown, manufacturing flowchart, product specification sheets, and pictures of the product label accompanied your inquiry. The subject merchandise, “Red Wine Dealcoholized,” and “White Wine Dealcoholized,” is described as cooking wines that will be used as an ingredient to flavor food during the cooking process. Each product is said to be composed of approximately 85 percent of the characteristic wine, with the remaining ingredients common to both products being 15 percent water and trace amounts of ascorbic acid. The cooking wines are said to be prepared by subjecting the raw materials to a cold dealcoholizing process through a vacuum evaporation technique. This process uses heat to evaporate most of the alcohol in the wine leaving only trace amounts. The vacuum lowers the evaporation temperature to approximately 20 degrees Celsius, making it possible to remove alcohol from the cooking wines. The alcohol content is stated to not exceed 1.5 percent and the product labels indicate they are not for sale or use as a beverage. The cooking wines will be imported in one gallon HDPE jugs or 1000-liter HDPE totes. The applicable subheading for the products, “Red Wine Dealcoholized,” and “White Wine Dealcoholized,” will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem. 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 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 and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division