The tariff classification of wine from Italy.

NY B89927 October 7, 1997 CLA-2-22:RR:NC:SP:232 B89927 CATEGORY: Classification TARIFF NO.: 2204.21.5030; 2204.21.5045 Mr. Igor Hutnik Ukrinian International Spirits Inc. Two World Trade Center Suite 1824 New York, NY 10048 RE: The tariff classification of wine from Italy. Dear Mr. Hutnik: In your letter dated September 18, 1997 you requested a tariff classification ruling. The subject merchandise consists of "Barbera" and "Merlot", which are red wines, and "Cortese" and "Pinot", which are white wines. All of the wines will be imported in 750 milliliter bottles and will have an alcohol content of 11 percent by volume. The wines will vary in price from $2.00 to $2.08 per liter. The applicable subheading for the red wines will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine...Other wine...In containers holding 2 liters or less...Other: Of an alcoholic strength by volume not over 14 percent by volume...Other...Valued over $1.05 per liter: Red. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are 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. The applicable subheading for the white wines will be 2204.21.5045, HTS, which provides for Wine of fresh grapes, including fortified wine...Other wine...In containers holding 2 liters or less...Other: Of an alcoholic strength by volume not over 14 percent by volume...Other...Valued over $1.05 per liter: White. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are 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. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division