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NY 852606

JUN 01 1990

CLA-2-22:S:N:N1:232-852606

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.20.4000

Mr. V. Ouzounian
Noyac International Ltd.
Bulvinos House
171-175 Uxbridge Road
London W13 9AA England

RE: The tariff classification of Armenian brandy which is bottled and packaged in the United Kingdom.

Dear Mr. Ouzounian:

In your letter dated March 14, 1990, with additional information submitted in a letter dated May 2, 1990, you requested a tariff classification ruling.

Your query concerns the classification of 80 proof Armenian brandy which is double-distilled and blended in the Soviet Union and transported to the United Kingdom in oak casks for bottling and packaging. The product will be imported in 750 milliliter bottles at a cost ranging from US$15 to US$32 per liter, C and F.

The applicable subheading for the brandy will be 2208.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages...spirits obtained by distilling grape wine or grape marc (grape brandy)...other...in containers each holding not over 4 liters...valued over $3.43/liter. The rate of duty will be $2.35 per proof liter.

Imports under this subheading 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, N.W.
Washington, D.C. 20226
(202) 566-7531

In addition, you are advised to contact the State Liquor Authority in the particular state or states through which you intend to import.

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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