The tariff classification of "Malabaricus Special Reserve Rum" from India

N024538 March 18, 2008 CLA-2-22:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 2208.70.0030 MS. Janice McEachern Rodgers & Brown 2 Cumberland Street Charleston, SC 29401 RE: The tariff classification of “Malabaricus Special Reserve Rum” from India Dear Ms. McEachern: In your letter dated March 11, 2008, on behalf of your client, Banks Channel, LLC, of Winston-Salem, North Carolina, you requested a tariff classification ruling. The merchandise is described as a beverage containing Rum with added herbs and spices. The various herbs and spices are listed as follows: Indian Gooseberry, Indian Kinotree, Arjuna Myrobalan, Kasova Flower, Aloe Vera, Nutmeg and Black Pepper. The alcohol content is 42.8 percent by volume and will be imported in 500-ml glass bottle. In your ruling request, you suggest that because of the addition of the herbs and spices; the product is a liqueur and should be classified under 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Liqueurs and Cordials… in containers each holding not over 4 liters." We agree with your classification. The applicable subheading for the “Malabaricus Special Reserve Rum” will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordials…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Malabaricus” is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax rate at the like rate on all fractional parts of a proof 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. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division