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NY I88992




December 4, 2002

CLA-2-22:RR:NC:SP:232 I88992

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.2000

Mr. Joe Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia PA 19153

RE: The tariff classification of Lambrusco “Ottocento Nero” from Italy

Dear Mr. Hoffacker:

In your letter dated November 29, 2002, on behalf of Banfi Products Corporation, you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated October 8, 2002. The samples were examined and are being returned. The subject merchandise is a red wine with 11 percent alcohol by volume. The product is stated to contain 0.5 grams of carbon dioxide per 100 milliliters of wine. The wine will be imported in 750 milliliter bottles.

The applicable subheading for the Lambrusco “Ottocento Nero” wine will be 2204.21.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other winein containers holding 2 liters or less: effervescent wine. The rate of duty will be 19.8 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines.

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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