The tariff classification of "Tanga" from Brazil

NY J80585 March 5, 2003 CLA-2-22:RR:NC:SP:232 J80585 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Ms. Mercedes Benhamo Dream Brands Import, LLC 13341 S.W. 135 Avenue Miami, Florida 33186-6268 RE: The tariff classification of “Tanga” from Brazil Dear Ms. Benhamo: In your letter dated February 5, 2002 you requested a tariff classification ruling. Photographs and descriptive information were submitted with your request. Additional information was submitted in your fax dated March 4, 2003 and in a fax dated February 19, 2003. The subject merchandise is described as Brazilian rum with natural coconut flavor. The product also contains over 10 percent by weight of sugar. It will be imported in a 750 milliliter white porcelain bottle, which resembles the shape of a human torso. The bottle has a fitted cork top. You state that the brand logo design and all labels on the bottle cannot be removed. The merchandise contains 25 percent alcohol by volume. The applicable subheading for the “Tanga” will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Liqueurs and Cordials...in containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Tanga” 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division