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NY B89926




October 14, 1997

CLA-2-22:RR:NC:SP:232 B89926

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030

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 five types of red wine, all to be imported in 750 milliliter bottles. "Merlot" and "Cabarnet Sauvignon" both contain 11.5 percent alcohol by volume and are valued at $1.67 per liter. "Egri Cabarnet Sauvignon" contains 12.5 alcohol by volume and has a value of $1.40 per liter. "Soproni Kekfrankos" contains 12 percent alcohol by volume and has a value of $1.28 per liter. "Egri Bikaver" contains 11 percent alcohol by volume and has a value of $1.40 per liter.

The applicable subheading for the red wines will be 2204.21.5030, 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...Other...Valued over $1.05 per liter: Red. 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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