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NY H85942




January 18, 2002

CLA-2-22:RR:NC:SP:232 H85942

CATEGORY: CLASSIFICATION

TARIFF NO.: 2206.00.9000

Ms. Romona Buergler
Allied Domecq Spirits & Wine USA, Inc.
7401 Highway 45 South
P.O. Box 2409
Fort Smith, Arkansas 72902-2409

RE: The tariff classification of Tipperary Irish Cream from Ireland

Dear Ms. Buergler:

In your letter dated January 3, 2002 you requested a tariff classification ruling.

A copy of a Label Approval (ATF F5100.31) from The Bureau of Alcohol, Tobacco and Firearms (BAFT) was included with your request. Information was submitted with your initial request dated December 11, 2001. Additional information was submitted in your fax dated January 16, 2002. The BATF Label Approval describes the product as a “Wine Specialty” and indicates that the subject merchandise contains grape wine with Irish whiskey, Irish neutral spirits, Irish cream, natural flavors, caramel and annatto color. You advise that the base of the product is a fortified grape wine containing 18.5 percent alcohol by volume. The alcohol content of the final product is 13.9 percent by volume. The merchandise will be imported in 750 milliliter bottles.

The applicable subheading for the Tipperary Irish Cream will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fermented beveragesnot elsewhere specified or includedother. The rate of duty will be 4.2 cents per liter. In addition, imports under this subheading may be 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.

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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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