Classification of Scotch Aperitif from Scotland

HQ 085309 August 25, 1989 CLA-2 CO:R:C:G 085309 SER CATEGORY: Classification TARIFF NO.: 2208.90.4500 Mr. James B. Wham Wham & Wham 212 E. Broadway P.O. Box 549 Centralia, IL 62801 RE: Classification of Scotch Aperitif from Scotland Dear Mr. Wham: This is in response to your letter of July 28, 1989, requesting an informal classification of a Scotch Aperitif from Scotland under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Without an analysis of the merchandise at issue, only an informal opinion on the classification can be stated. It would appear that the Scotch Aperitif would be classifiable under subheading 2208.90.4500 HTSUSA, which provides for Cordials, liqueurs and kirschwasser. To be classified under this subheading the liquor must contain a minimum of 2.5 percent sugar. The rate of duty on this merchandise is 13.2 cents per proof per liter. In addition, imports under this subheading may be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. A formal classification decision can not be issued at this time due to the need for more information on the merchandise to be imported. A formal classification can be granted following a written request, which is to provide the needed information as stated in the Code of Federal Regulations, 19 CFR Part 177, as summarized in the attached leaflet. Your letter seemed to imply that you have also contacted the Bureau of Alcohol, Tobacco & Firearms, presumably in regard to the labeling of the product to be imported. You should also -2- note, if you are not already aware, that alcoholic beverages must also comply with regulations of the Bureau of Alcohol, Tobacco & Firearms (ATF). For further contact at the ATF you can write to: Regulatory Division Bureau of Alcohol, Tobacco & Firearms 1200 Pennsylvania Avenue Washington, D.C. 20226 You could also contact: Terry L. Cates Chief, Industry Compliance Division Bureau of Alcohol, Tobacco & Firearms 1200 Pennsylvania Avenue Washington, D.C. 20226 (202) 789-3200 I hope this information is of value to you. Sincerely, John Durant, Director Commercial Rulings Division Enclosure