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NY N016014




September 10, 2007

CLA-2-22:RR:NC:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.70.0030

Ms. Cynthia A. La Rosa
H. Markoni, LLC
26332 Via Roble
Mission Viejo, CA 92691

RE: The tariff classification of “Paradise Mango Rum” liqueur from Philippines

Dear Ms La Rosa:

In your letter dated August 21, 2007 you requested a tariff classification ruling. The subject merchandise is described as a beverage containing mango puree blended with aged rum. The liqueur manufacturing process blends the ripe Philippine Mangoes, “Carabao Mango” with rum that is produced by the fermentation of molasses from sugar cane with the addition of yeast. The alcohol content is 16 percent by volume. It will be imported in 750-ml glass bottle.

The applicable subheading for the “Paradise Mango Rum” liqueur 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 Mango Rum 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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