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NY L83087




March 17, 2005

CLA-2-22:RR:NC:SP:232 L83087

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030; 2204.21.5046; 2204.21.5060

Mr. Peter Grisley
P. R. Grisley Company
1485 South 300 West
Salt Lake City, Utah 84115

RE: The tariff classification of Wine from Spain

Dear Mr. Grisley:

In your letter dated February 10, 2005, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and label approvals with your request. You had previously submitted other detailed information. The subject merchandise is table (still) wine in red, white, and rosé varieties. They will be imported in 750 ml bottles, and are valued at between $5.00 and $25 per bottle. The alcohol content for all the wines is stated to be under 14 percent.

The applicable subheading for the red 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: Other: Red. The rate of duty will be 6.3 cents per liter.

The applicable subheading for the white wine will be 2204.21.5046, 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: Other: White. The rate of duty will be 6.3 cents per liter .
The applicable subheading for the rosé wine will be 2204.21.5060, 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: Other: Other. The rate of duty will be 6.3 cents per liter.

In addition, imports under these subheadings 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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