United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY N003082 - NY N003169 > NY N003164

Previous Ruling Next Ruling
NY N003164




December 4, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2206.00.9000

Mr. Oscar Garcia III
A.R. Canales International Brokers, Inc.
125 Flecha Lane
Laredo, TX 78045

RE: The tariff classification of Pulque-Agave Nectar from Mexico

Dear Mr. Garcia:

In your letter dated November 8, 2006, on behalf of Boulder Imports, LLC., you requested a tariff classification ruling.

The subject merchandise is described as Pulque-Agave Nectar, which will be imported in four flavors: Natural, Mango, Strawberry and Coconut-Pineapple. The product is manufactured from the Maguey plant, which is a species of the Agave plant. The clear, thick amber liquid (Aguamiel) is removed from the plant, fermented and processed into the finished product. The item is sold as a beverage in 11.5 ounce cans. In the future, it will be marketed in 12 ounce bottles. The submitted information indicates that the merchandise has alcohol content of 5.3 percent to 6 percent by volume.

The applicable subheading for the Pulque-Agave Nectar will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fermented beveragesmixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or includedotherother. The general rate of duty will be 4.2 cents per liter. In addition, the product will be 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at:

Alcohol and Tobacco Tax and Trade Bureau
650 Massachusetts Avenue N.W.
Washington, D.C. 20226
Tel# 202-927-8110

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,

Previous Ruling Next Ruling

See also: