The tariff classification of Red and White Wine from Argentina

N243180 July 2, 2013 CLA-2-22:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO: 2204.21.5005, 2204.21.5015, 2204.21.5040, 2204.21.5055, 2204.29.6000 Ms. Elizabeth Diesel E & M Bottling 121 Oakview Avenue Pittsburgh, PA 15218 RE: The tariff classification of Red and White Wine from Argentina Dear Ms. Diesel: In your letter dated June 17, 2013, you requested a tariff classification ruling. The first products are both red and white wine with an alcohol content not over 14 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. The purchase price will be less than 1.05 dollars per liter. The second products are both red and white wine with an alcohol content not over 14 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. The purchase price will be greater than 1.05 dollars per liter. The third products are both red and white wine with an alcohol content not over 14 percent alcohol by volume, and will be packed in containers holding over 500 liters. You have indicated that all products are neither effervescent nor sparkling. The applicable subheading for the Red Wine valued not over $1.05 will be 2204.21.5005, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued not over $1.05/liter: Red. The rate of duty will be 6.3 cents per liter. The applicable subheading for the White Wine valued not over $1.05 per liter will be 2204.21.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued not over $1.05/liter: White. The rate of duty will be 6.3 cents per liter. The applicable subheading for the Red Wine valued over $1.05 per liter will be 2204.21.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: Red. The rate of duty will be 6.3 cents per liter.  The applicable subheading for the White Wine valued over $1.05 per liter will be 2204.21.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other…Valued over $1.05/liter: White. The rate of duty will be 6.3 cents per liter. The applicable subheading for the Red and White Wine in bulk quantities will be 2204.29.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009; Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; Other: In containers holding over 4 liters; Of an alcoholic strength by volume not over 14 percent volume. The rate of duty will be 14 cents per liter. 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/. In addition, imports under this subheading will be subject to a Federal Excise Tax (26 U.S.C. 5051). Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the 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. 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