The tariff classification of Wine from Argentina

NY J84401 June 10, 2003 CLA-2-22:RR:NC:SP:232 J84401 CATEGORY: Classification TARIFF NO.: 2204.21.5030; 2204.21.5045 Mr. James E. Cosma Atlas Imports, LLC 7128 Highland Road Waterford, MI 48327 RE: The tariff classification of Wine from Argentina Dear Mr. Cosma: In your letter dated May 7, 2003, you requested a tariff classification ruling. You submitted descriptive literature and copies of BATF label approvals with your request. The subject merchandise is several varieties of “Luigi Bosca” table wine. The wines are all stated to be under 14 percent alcohol by volume and will be imported in 750-ml bottles. The wine varieties are Cabernet Sauvignon, Merlot, Malbec, Syrah (all reds) and Chardonnay (white). The applicable subheading for the Cabernet Sauvignon, Merlot, Malbec, and Syrah wines will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: Red. The rate of duty will be 6.3 cents per liter. The applicable subheading for the Chardonnay will be 2204.21.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: White. The rate of duty will be 6.3 cents per liter. In addition, imports under both of these subheadings 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. 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