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NY 855175

AUG 15 1990

CLA-2-22:S:N:N1:232-855175

CATEGORY: CLASSIFICATION

TARIFF NO.: 2206.00.9020

Mr. Brian Kavanaugh
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of blueberry wine from Canada.

Dear Mr. Kavanaugh:

In your letter dated July 31, 1990, on behalf of Marexco Import-Export Inc., you requested a tariff classification ruling.

A sample and descriptive literature were included with your request. The sample was examined and disposed of. The subject merchandise is called "DuBleuet" and is described as a blueberry wine. The product is stated to contain 90.5 percent natural wild blueberry juice, which has been fermented, 4 percent sugar, 4.5 percent grain alcohol, and 1.5 percent spices and other ingredients. The total alcohol content of the merchandise is 15.5 percent.

The applicable subheading for the "DuBleuet" blueberry wine will be 2206.00.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for other fermented beverages...other...other...other. The duty rate will be 6.6 cents per liter. In addition, the blueberry wine is subject to a Federal Excise Tax (26 U.S.C. 5041) of 67 cents per wine gallon on still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume.

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

Goods classifiable under subheading 2206.00.9020, HTS, which have originated in the territory of Canada, will be entitled to a 5.2 cents per liter rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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