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NY A83119





May 15, 1996

CLA-2-22:RR:NC:FC:232 A83119

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030; 2204.21.5045; 2204.21.5060

Mr. Don Fanelli
World Wide Wine & Spirit Importers, Inc.
40 Oak Street
Norwood, NJ 07648

RE: The tariff classification of Wines from the Federal Republic of Yugoslavia.

Dear Mr. Fanelli:

In your letter dated April 22, 1996 you requested a tariff classification ruling.

You sent descriptive literature with your request. The merchandise in question is various red, white, and rose table wines. The Adria Chardonnay will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 11.5 percent. The Adria Sauvignon Blanc will be imported in 750 ml bottles, with an alcohol content of 11.5 percent. The Adria Riesling will be imported in 750 ml bottles, with an alcohol content of 11.5 percent. The Adria White Zinfandel will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 10 percent. The Adria Cabernet Sauvignon will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 12 percent. The Adria Merlot will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 11.5 percent. The Adria Pinot Noir will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 11.5 percent. The Villa Monte Chardonnay will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 11.5 percent. The Villa Monte White Zinfandel will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 10 percent. The Villa Monte Cabernet Sauvignon will be imported in 750 ml and/or 1.5 Liter bottles, with an alcohol content of 12 percent. The price per liter for all these wines is $1.25.

The applicable subheading for the Adria Cabernet Sauvignon, the Adria Merlot, the Adria Pinot Noir and the Villa Monte Cabernet Sauvignon will be 2204.21.5030 Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: Red. The rate of duty will be 8.7 cents per liter. The applicable subheading for the Adria Chardonnay, the Adria Sauvignon Blanc, the Adria Riesling, and the Villa Monte Chardonnay will be 2204.21.5045 Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: White. The rate of duty will be 8.7 cents per liter. The applicable subheading for the Adria White Zinfandel and the Villa Monte White Zinfandel will be 2204.21.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Other wine..: In containers holding 2 liters or less: Other: Other...Valued over $1.05/liter: Other. The rate of duty will be 8.7 cents per liter. In addition, imports under these subheadings are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.

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, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

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