The tariff classification of Pulque-Agave Nectar from Mexico

N003164 December 4, 2006 CLA-2-22:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Mr. Oscar Garcia III A.R. Canales International Brokers, Inc. 125 Flecha Lane Laredo, TX 78045 RE: The tariff classification of Pulque-Agave Nectar from Mexico Dear Mr. Garcia: In your letter dated November 8, 2006, on behalf of Boulder Imports, LLC., you requested a tariff classification ruling. The subject merchandise is described as Pulque-Agave Nectar, which will be imported in four flavors: Natural, Mango, Strawberry and Coconut-Pineapple. The product is manufactured from the Maguey plant, which is a species of the Agave plant. The clear, thick amber liquid (Aguamiel) is removed from the plant, fermented and processed into the finished product. The item is sold as a beverage in 11.5 ounce cans. In the future, it will be marketed in 12 ounce bottles. The submitted information indicates that the merchandise has alcohol content of 5.3 percent to 6 percent by volume. The applicable subheading for the Pulque-Agave Nectar will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fermented beverages…mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included…other…other. The general rate of duty will be 4.2 cents per liter. In addition, the product will be 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at: Alcohol and Tobacco Tax and Trade Bureau 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8110 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