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NY B89907




October 9, 1997

CLA-2-22:RR:NC:SP:232 B89907

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.10.0060; 2204.21.5045

Mr. Igor Hutnik
Ukrinian International Spirits Inc.
Two World Trade Center
Suite 1824
New York, NY 10048

RE: The tariff classification of wine from Italy.

Dear Mr. Hutnik:

In your letter dated September 18, 1997 you requested a tariff classification ruling.

The subject merchandise consists of "Asti Morando", "Morando Muscato", "Pinot Chardonnay", which are described as sparkling wines, and "Chianti Barone Ostini" and "Chianti Del Cavaliere", which are white wines. All of the wines will be imported in 750 milliliter bottles. The sparkling wines will have an alcohol content of 7.5 percent to 11.5 percent by volume and will vary in price from $2.17 to $6.00 per liter. The white wines will have an alcohol content of 12 percent by volume and a price of $3.59 per liter.

The applicable subheading for the sparkling wines will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued over $1.59 per liter. The duty rate will be 25.4 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines.

The applicable subheading for the white wines will be 2204.21.5045, HTS, which provides for Wine of fresh grapes, including fortified wine...Other wine...In containers holding 2 liters or less...Other: Of an alcoholic strength by volume not over 14 percent by volume...Other...Valued over $1.05 per liter: White. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading 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.

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,

Robert B. Swierupski
Director,

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