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NY K83808




March 16, 2004
CLA-2-22:RR:NC:SP:232 K83808

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030

Mr. Thomas Berbas
Excite! Beverage Company Ltd.
211 East Ontario Street, Suite 1800
Chicago, IL 60611

RE: The tariff classification of Wine from Austria

Dear Mr. Berbas:

In your letter dated March 4, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is “Top Gun” red wine that will be imported in novelty bottles shaped to resemble bullets and holding 750 ml. The wine is said to have an alcohol content of 12.9 percent by volume and will cost approximately $15 per bottle.

The applicable subheading for the “Top Gun” wine will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: OtherValued over $1.05/liter: Red. The rate of duty will be 6.3 cents per liter.

In addition, imports under this subheading are 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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