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NY C85700




April 14, 1998

CLA-2-22:RR:NC:SP:232 C85700

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030; 2204.21.5045; 2204.21.5060

Mr. Rick Anand
Rajdoot Imports USA
183 Hampstead Close N.W.
Calgary, Alberta
Canada T3A 5H9

RE: The tariff classification of Wine from Canada.

Dear Mr. Anand:

In your letter dated March 11, 1998, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The merchandise in question is said to be table wine in red, white, and rose varieties. The wine is stated to originate in India and France and then is shipped to Canada where it will be blended and bottled in 1.5 liter and 2 liter bottles. It is said to have an alcoholic content of 12 percent by volume, and will cost $4.00 per liter.

The applicable tariff provision for the red wine will be 2204.20.5030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 7.5 cents per liter.

The applicable tariff provision for the white wine will be 2204.20.5045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 7.5 cents per liter.

The applicable tariff provision for the rose wine will be 2204.20.5060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 7.5 cents per liter.

Imports under these subheadings are also subject to a Federal Excise Tax (26 U.S.C. 5041) 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 Part 177 of the Customs Regulations (19 CFR 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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