HQ 0085309 - Classification of Scotch Aperitif from Scotland - United States International Trade Commision Rulings

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HQ 085309

August 25, 1989

CLA-2 CO:R:C:G 085309 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.90.4500

Mr. James B. Wham
Wham & Wham
212 E. Broadway
P.O. Box 549
Centralia, IL 62801

RE: Classification of Scotch Aperitif from Scotland

Dear Mr. Wham:

This is in response to your letter of July 28, 1989, requesting an informal classification of a Scotch Aperitif from Scotland under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Without an analysis of the merchandise at issue, only an informal opinion on the classification can be stated. It would appear that the Scotch Aperitif would be classifiable under subheading 2208.90.4500 HTSUSA, which provides for Cordials, liqueurs and kirschwasser. To be classified under this subheading the liquor must contain a minimum of 2.5 percent sugar. The rate of duty on this merchandise is 13.2 cents per proof per liter. In addition, imports under this subheading may be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

A formal classification decision can not be issued at this time due to the need for more information on the merchandise to be imported. A formal classification can be granted following a written request, which is to provide the needed information as stated in the Code of Federal Regulations, 19 CFR Part 177, as summarized in the attached leaflet.

Your letter seemed to imply that you have also contacted the Bureau of Alcohol, Tobacco & Firearms, presumably in regard to the labeling of the product to be imported. You should also
note, if you are not already aware, that alcoholic beverages must also comply with regulations of the Bureau of Alcohol, Tobacco & Firearms (ATF). For further contact at the ATF you can write to:
Regulatory Division
Bureau of Alcohol, Tobacco & Firearms
1200 Pennsylvania Avenue
Washington, D.C. 20226

You could also contact:

Terry L. Cates
Chief, Industry Compliance Division
Bureau of Alcohol, Tobacco & Firearms
1200 Pennsylvania Avenue
Washington, D.C. 20226
(202) 789-3200

I hope this information is of value to you.

Sincerely,

John Durant, Director
Commercial Rulings Division

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