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NY K81248




December 15, 2003
CLA-2-22:RR:NC:SP:232 K81248

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.20.1000

Mr. David French
PO Box 955
Redondo Beach, CA 90277-0955

RE: The tariff classification of Pisco from Peru

Dear Mr. French:

In your letter dated November 14, 2003, on behalf of David French & Associates, LLC/ Global Distribution Network, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and copies of all relevant BATF label approvals with your request. The subject merchandise is two types of grape brandy known as Pisco. The first is described as Pisco Quebranto, also known as Pisco Queirolo. This is said to be distilled from red Quebranto grapes. It will be imported in 750-ml clear glass bottles and has an alcohol content of 44 percent by volume. The second item is Pisco from Muscat grapes, commonly called Don Santiago Pisco Italia. This will also be imported in 750-ml clear glass bottles and is said to have an alcohol content of 40 percent by volume.

The applicable subheading for both the Pisco Quebranto and the Don Santiago Pisco Italia will be 2208.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc (grape brandy): Pisco and singani. The rate of duty will be free. In addition, the both types of Pisco are 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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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