NY 0850640 - The tariff classification of a variety of grappa products from Italy. - United States International Trade Commision Rulings

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NY 850640

MAR 26 1990

CLA-2-22:S:N:N1:229 850640

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.20.2000; 2208.20.3000; 2208.20.4000

Mr. A. Cardani
R & MSA, S.P.A.
Via Mazzini 2 - 10123 Torino
Italy

RE: The tariff classification of a variety of grappa products from Italy.
Dear Mr. Cardani:

In your letter dated March 12, 1990, you requested a tariff classification ruling.

Descriptive literature for a variety of grappa products accompanied your request. All of the merchandise is produced by distillation from the dregs of pressed grape pips. The grappa will be imported in bottles ranging in size from 0.5 liters to 1.5 liters.

The applicable subheading for the grappa will be in 2208.20 of the Harmonized Tariff Schedule of the United States (HTS), which provides for Spirits obtained by distilling grape wine or grape marc (grape brandy): Other: In containers each holding not over 4 liters. Within this provision, classification will be under one of three further subheadings. If valued not over $2.38 per liter, the grappa will be classified in subheading 2208.20.2000, HTS, and the rate of duty will be 89.8 cents per proof liter. If valued over $2.38 but not over $3.43 per liter, the grappa will be classified in subheading 2208.20.3000, HTS, and the rate of duty will be 33 cents per proof liter. If valued over $3.43 per liter, the grappa will be classified in subheading 2208.20.4000, HTS, and the rate of duty will be 13.2 cents per proof liter.

Imports under subheading 2208.20.2000, 2208.20.3000, and 2208.20.4000, HTS, are subject to a Federal Excise Tax of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:

Bureau of Alcohol, Tobacco and Firearms
1200 Pennsylvania Avenue
Washington, D.C. 20226
(202) 566-7531

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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