The tariff classification of Maloney’s Irish Cream from Ireland

N219941 June 22, 2012 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Ms. Andrea Durando Overton & Co. Air Services, Inc. 2016 Linden Boulevard Elmont, N.Y. 11003 RE: The tariff classification of Maloney’s Irish Cream from Ireland Dear Ms. Durando: In your letter dated May 29, 2012, you requested a tariff classification ruling on behalf of MHW LTD. The subject product, Maloney’s Irish Country Cream is made from fermented grape juice with natural flavors and color. It is a fortified alcoholic beverage with a high percentage of cream added during the manufacturing process. A sample was provided with your request which was examined and will be retained for reference. The applicable subheading for the Maloney’s Irish Cream will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051) 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, Thomas J. Russo Director National Commodity Specialist Division