The tariff classification of bulk rum products from Canada

N039812 October 21, 2008 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2208.40.8000 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, Seventh Floor New York, NY 10105-0106 RE: The tariff classification of bulk rum products from Canada Dear Mr. Pellegrini: In your letter dated September 25, 2008. on behalf of your client, Diageo North America, Inc., you requested a tariff classification ruling. The subject merchandise consists of two rum products to be imported from Canada in bulk (over 4 liters). Both of the products will have the same ingredients. In addition to rum, the products will include a flavor enhancer (neutral grain spirits, quinine, propylene glycol and water) and Canadian Fortified Wine (“CFW”). The flavor enhancer and the CFW will represent less than 3.5 percent by volume of the finished blend. The first of the two rum products will have an alcohol content of 70 percent by volume. The second product is filtered and reduced to bottling strength, 40 percent by volume. Both of the rum products will be entered through various border ports and will have a value in excess of $0.69 per proof liter. Both of the subject products will be further processed after importation and will be bottled and sold as Myers Rum. You have also submitted copies of label approval for the two types of Myers Rum, platinum white and original dark to this office for review. The applicable subheading for both variations of the rum products will be 2208.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Rum and other spirits obtained by distilling fermented sugar-cane products: In containers each holding over 4 liters: Valued over 69¢ per proof liter. The rate of duty will be Free. In addition, the rum products are 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. 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 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