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NY L84037




May 11, 2005

CLA-2-22:RR:NC:SP:232 L84037

CATEGORY: CLASSIFICATION

TARIFF NO.: 1509.10.2000; 2204.21.5030; 2204.21.5046

Ms. Ara Alessandri
Gi-Fra Trade Consultant, Inc.
PO Box 524436
Miami, FL 33152

RE: The tariff classification of Olive Oil and Wine from Italy

Dear Ms. Alessandri:

In your letter received April 13, 2005, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise consists of three items. The first product is described as extra virgin olive oil that will be imported for retail sale in four sized bottles: 1-liter, 500-ml, 250-ml, and 75-ml. The next two items are red wine and white wine. It is assumed for the purposes of this ruling that the wines are still (non-sparkling). They will be imported in 750-ml bottles and are said to have a value of over $1.05 per liter. The alcohol content for all the wines is stated to be not over 14 percent.

The applicable subheading for the extra virgin olive oil, in any of the stated containers, will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Olive oil and its fractions, whether or not refined, but not chemically modified: Virgin: Weighing with the immediate container under 18 kg. The rate of duty will be 5 cents per kilogram on contents and container.

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

In addition, imports under these last two 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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