The tariff classification of Chocolais Wine from Holland

N174225 July 27, 2011 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Mr. Eef Hansen Toorank Productions B.V. Edisonstraat 80, P.O. Box 337 6900 AH Zevenaar, The Netherlands RE: The tariff classification of Chocolais Wine from Holland Dear Mr. Hansen: In your letter dated July 01, 2011, you requested a tariff classification ruling. The subject product is called Chocolais. It is listed as a “Product of Holland”. The bottle label states that it is a grape wine having “a deluxe taste of chocolate & wine”. Literature states that ingredients in part include: grape wine, cream, sweeteners, natural and artificial flavors and colors. Paperwork provided with your request states that the Alcohol and Tobacco Tax and Trade Bureau (TTB) considers this a wine specialty product. Alcohol content is indicated on label as 14 percent. The applicable subheading for the Chocolais Wine will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages…not elsewhere specified or included…other. The rate of duty will be 4.2 cents per liter. In addition, imports under this subheading may be subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division