The tariff classification of Graf’s Frankische Pflaume from Germany

NY G83267 November 7, 2000 CLA-2-22:RR:NC:SP:232 G83267 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Mr. Victor Hugo Diaz Meister Distribution, Inc. 257 Bell Avenue Hasbrouck Heights, NJ 07604 RE: The tariff classification of Graf’s Frankische Pflaume from Germany Dear Mr. Diaz: In your letter dated October 10, 2000, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as Graf’s Frankische Pflaume (Franconian Plum), a plum liqueur containing 25 percent alcohol that will be imported in 20-milliliter bottles and will be packed 10 bottles to a case. In a subsequent fax message you submitted a copy of the Certificate of Label Approval from the Bureau of Alcohol, Tobacco and Firearms (BATF), which designates the product as a liqueur. The applicable subheading for the Graf’s Frankische Pflaume will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for …spirits, liqueurs and other spirituous beverages: Liqueurs and cordials…In containers each holding not over 4 liters. The rate of duty will be Free. In addition, the Graf’s Frankische Pflaume is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.  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) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division