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NY G83174




October 19, 2000

CLA-2-22:RR:NC:SP:232 G83174

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.70.0030

Mr. Victor Hugo Diaz
Meister Distribution, Inc.
257 Bell Avenue
Hasbrouck Heights, NJ 07604

RE: The tariff classification of Graf’s Frankische Pflaume from Germany

Dear Mr. Diaz:

In your letter dated August 22, 2000 you requested a tariff classification ruling.

The subject merchandise is described as a plum liqueur containing 25 percent alcohol, which will be imported in 750 milliliter bottles, with 12 bottles per case. A Certificate of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designates the product as a liqueur, was submitted with your request

The applicable subheading for the Graf’s Frankische Pflaume will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Liqueurs and cordialsIn containers each holding not over 4 liters. The rate of duty will be free. In addition, the Graf’s Frankische Pflaume is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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