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NY C89851


July 24, 1998

CLA-2-22:RR:NC:SP:232 C89851

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030; 2204.21.5045

Ms. Karen A. Gearhart

K&D Winexim

PO Box 1872

Bonita, CA 91908

RE: The tariff classification of Wines from Moldova.

Dear Ms. Gearhart:

In your letter dated June 24, 1998, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is three varieties of still wine, all to be imported in 750 ml bottles. The first two products, "Red Still Wine" and "White Still Wine", are said to be made from grapes and to have an alcohol content under 14 percent. The next item, "Red Flavored Wine", is said to be produced from grapes with plants and/or aromatic substances and to have an alcoholic strength of over 14 percent but under 21 percent.

The applicable subheading for the red still wine 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 vol.: Other...Valued over $1.05/liter: red. The duty rate will be 7.5 cents per liter.

The applicable subheading for the white still wine will be 2204.21.5045, 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 vol.: Other...Valued over $1.05/liter: white. The duty rate will be 7.5 cents per liter.

Imports under subheadings 2204.21.5030, 2204.21.5045 and 2204.21.5060 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.

Additional requirements are imposed on these products 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

Articles classifiable under subheadings 2204.21.5030 and 2204.21.5045, HTS, which are products of Moldova are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations if the GSP is renewed.

Your inquiry does not provide enough information for us to give a classification ruling on the "Red Flavored Wine". Your request for a classification ruling should include a more complete description of this wine, including how it is made and the percentage by weight of all the ingredients that it contains.

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

A copy of this 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,


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