The tariff classification of wine and cider-making kits from the United Kingdom

NY 806446 February 13, 1995 CLA-2-21:S:N:N7:228 806446 CATEGORY: Classification TARIFF NO.: 2106.90.9972; 2106.90.9973 Mr. Marty Langtry Tower Group International 5420 West 104th Street Los Angeles, CA 90045-6069 RE: The tariff classification of wine and cider-making kits from the United Kingdom Dear Mr. Langtry: In your letter dated January 26, 1995, on behalf of D & D Imports, Van Nuys, CA, you requested a tariff classification ruling. Two products are identified in your letter, a "Winesack" and a "Cidersack." Both are kits containing all the ingredients needed for brewing wine or alcoholic cider in the consumer's home. A sample of the Winesack, submitted with your inquiry, was examined and disposed of. The product consists of a sealed, plastic-lined, split-film sack, measuring approximately 19-1/2 inches tall and 12 inches wide, to which has been attached a filling cap/pressure regulating valve and a dispensing spigot. Inside the Winesack is a blend of sugar syrup (70.87 percent), grape and apple juice concentrates (29.12 percent), diammonium phosphate (.0028 percent), and bentonite (.0014 percent). The blend inside the Cidersack consists of concentrated apple juice (85.7 percent), maltose syrup (14 percent), and yeast nutrient (.3 percent). A 5-gram packet of yeast is attached to the product label on the outside of the bag. According to the label instructions, the purchaser need only add water and the contents of the yeast packet. The wine or cider brews in the bag, and is ready for drinking in two to three weeks. The applicable subheading for the wine-making kit will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...preparations for the manufacture of beverages...containing sugar derived from sugar cane and/or sugar beets. The applicable subheading for the cider-making kit will be 2106.90.9973, HTS, which provides for food preparations not elsewhere specified or included...preparations for the manufacture of beverages...other. The rate of duty, for both products, will be 9.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport