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NY A83563




May 24, 1996

CLA-2-22:RR:NC:FC:232 A83563

CATEGORY: CLASSIFICATION

TARIFF NO.: 2206.00.4500

Mr. Steve Mapes
JFC International Inc.
540 Forbes Boulevard
South San Francisco, CA 94080-2018

RE: The tariff classification of fortified sake from Japan.

Dear Mr. Mapes:

In your letter dated May 8, 1996 you requested a tariff classification ruling.

Additional information was submitted in a fax dated May 23, 1996. The subject merchandise is described as a fortified sake. It is produced from rice by a fermentation process. After the fermentation, alcohol is added so that the sake will have 15 percent to 17 percent alcohol by volume.

The applicable subheading for the fortified sake will be 2206.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beverages...not elsewhere specified or included...rice wine or sake. The rate of duty will be 5.4 cents per liter. In addition, sake fortified with alcohol is subject to a Federal Excise Tax of $13.50 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 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500

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

A copy of the 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
Director,

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