The tariff classification of Aromatized Grape Based Cocktails from France.

N186796 October 27, 2011 CLA-2-22:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Mr. Cyrille Laupie Vranken Pommery America 145 West 45th Street Suite 1001 New York, NY 10036 RE: The tariff classification of Aromatized Grape Based Cocktails from France. Dear Mr. Laupie: In your letter dated September 27, 2011, you requested a tariff classification ruling. You have provided a sample of the product label and samples of each product for our consideration. In your request letter you indicated that the VilleRoy raspberry flavored and VilleRoy peach flavored aromatized cocktails contain grape must, natural flavor and no fruit juice. Bottle label indicates that fruit juice is an ingredient in the raspberry flavored product. In a follow up phone conversation you indicated that the letter you sent was in error and that the bottle label is correct. You supplied an English version of the labels, however you indicated that the label was not yet finalized and needed to be revised to reflect the actual contents of the product. Labels indicate that both products are an “aromatized semi-sparkling grape based cocktail”. Carbon dioxide content is indicated as 0.4 grams per 100 milliliters. The products will sell for $5.50 per bottle on the wholesale market. The products will be put up in 750ml bottles (25.3 fl. oz) bottles and sold in a 12 pack case. Both articles contain 3.5 percent alcohol by volume. The applicable subheading for the aromatized grape based peach flavored and raspberry flavored cocktails, will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other fermented beverages (for example, cider, perry, mead); 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. Imports under these subheadings are also subject to a Federal Excise Tax (26 U.S.C. 5041). If the product contains in excess of 0.392 grams of carbon dioxide per 100 milliliters, and is naturally sparkling, there is an excise tax of $3.40 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product is artificially carbonated to contain in excess of 0.392 grams of carbon dioxide per 100 milliliters, then the excise tax is $3.30 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. If the product contains not over 0.392 grams of carbon dioxide per 100 milliliters, there is an excise tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. Additional requirements are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau. You may contact TTB at 1310 G Street, NW., Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - ttbquestions@ttb.gov. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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