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NY N015864




August 23, 2007

CLA-2-22:RR:NC:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.70.0030

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, New York 10105-0106

RE: The tariff classification of “Nuvo” liqueur from France

Dear Mr. Pellegrini:

In your letter dated August 16, 2007 you requested a tariff classification ruling. A copy of a label approval from the Alcohol and Tobacco Tax and Trade Bureau (TTB) was included with you request. The merchandise is described as a beverage containing Vodka (37.5 percent); white wine (5.0 percent); water (39.5 percent) and fruit concentrate (18.0 percent). The alcohol content is 15 percent by volume. It will be imported in 375-ml glass bottle.

In your ruling request, you suggest that the product is a liqueur and should be classified under 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Liqueurs and Cordials in containers each holding not over 4 liters." We agree with your classification.

The applicable subheading for the “Nuvo” will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordialsin containers each holding not over 4 liters. The rate of duty will be free. In addition, the Nuvo is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax rate at the like rate on all fractional parts of a proof 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.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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