The tariff classification of McCormick’s Irish Cream Liqueur from Ireland

NY J88195 September 17, 2003 CLA-2-22:RR:NC:SP:232 J88195 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Mr. David Romine Kalik Lewin 5247 Wisconsin Avenue, N.W., Suite 5 Washington, DC 20015 RE: The tariff classification of McCormick’s Irish Cream Liqueur from Ireland Dear Mr. Romine: In your letter dated August 14, 2003, on behalf of McCormick Distilling Company, Inc., you requested a tariff classification ruling. Information was submitted with your initial request dated July 17, 2003. A pre-import product classification determination and label approval from the Alcohol and Tobacco Tax and Trade Bureau (TTB) were included with your request. The subject merchandise contains 17 percent by volume alcohol. The alcohol is derived from distilled spirits, flavor and wine, with the majority from the distilled spirits. The product contains over two and one-half percent by weight of sugar. It will be imported in a 750 milliliter container. The applicable subheading for the McCormick’s Irish Cream Liqueur 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 product 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