United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B89865 - NY B89931 > NY B89924

Previous Ruling Next Ruling
NY B89924




October 7, 1997

CLA-2-22:RR:NC:SP:232 B89924

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.3000; 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 Hungary.

Dear Mr. Hutnik:

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

The subject merchandise consists of "Tokaji Harshevelu" (White Semi-Sweet), "Tokaji Furmint" (White Semi-Sweet), "Tokaji Muscat" (White Semi-Sweet), "Tokaji Furmint" (White Dry), and "Tokaji Furmint" (White Semi-Dry). All of these white wines are stated to contain 11 percent alcohol by volume. They will be imported in either 50 milliliter or 750 milliliter bottles. The price per liter of the wines will vary from $1.60 to $2.00.

The applicable subheading for the white wines will be 2204.21.3000, Harmonized Tariff Schedule of the United States (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: If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Tokay" and if so designated on the approved label. 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.

If the wines are not entitled under regulations of the United States Internal Revenue Service to a type designation which included the name "Tokay" and if not so designated on the approved label, 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.

Articles classifiable under subheading 2204.21.3000, HTS, which are products of Hungary, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the Federal Excise Tax of $1.07 per wine gallon would still be applicable.

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,

Previous Ruling Next Ruling

See also: