The tariff classification of a beverage ingredient from Mexico.

NY H82685 August 1, 2001 CLA-2-21:RR:NC:2:228 H82685 CATEGORY: Classification TARIFF NO.: 2106.90.1500 Mr. Harvey B. Fox Adduci, Mastriani & Schaumberg 1200 Seventeenth Street, NW Washington, DC 20036 RE: The tariff classification of a beverage ingredient from Mexico. Dear Mr. Fox: In your letters dated June 7, 2001 and July 27, 2001, on behalf of United Spirits Company, you requested a tariff classification ruling. Natural Tequila/Agave Flavoring is described as an ingredient used to make alcoholic beverages. It is said to contain agave spirits, alcohol, agave wine, natural orange flavor, tequila, anhydrous citric acid, and water. The alcohol content of the preparation is 51.76 percent by volume and, 43.12 percent by weight. The flavoring is unsuitable for use as a beverage in its imported condition. The applicable subheading for the Natural Tequila/Agave Flavoring will be 2106.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages… containing over 20 percent but not over 50 percent of alcohol by weight. The rate of duty will be 8.4 cents per kilogram plus 1.9 percent ad valorem. Additional requirements may be 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 Tele# 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division