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NY 813201




August 10, 1995

CLA-2-22:S:N:N7:232 813201

CATEGORY: CLASSIFICATION

TARIFF NO.: 2205.10.6000

Mr. Dennis D. Moody
Comptroller's Office
Pennsylvania Liquor Control Board
Harrisburg, PA 17124

RE: The tariff classification of Lillet Aperitif Wine from France.

Dear Mr. Moody:

In your letter dated July 24,1995 you requested a tariff classification ruling.

You submitted descriptive literature and a copy of the BATF label approval. The aperitif wine will be imported in 750 ml bottles and is stated to consist of wine that has been combined with selected herbs and fruits. It has an alcohol content of 18 percent.

The applicable subheading for the Lillet aperitif wine will be 2205.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for vermouth and other wine of fresh grapes flavored with plants or aromatic substances: in containers holding 2 liters or less: other. The rate of duty will be 6.2 cents per liter.

Additionally, imports under this subheading are subject to a Federal Excise Tax (26 USC 5001 and 5041) of $1.57 per wine gallon on still wine containing more than 14 percent and not exceeding 21 percent of alcohol by volume.

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

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