The tariff classification of Red Wine from Spain

N245516 September 19, 2013 CLA-2-22:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2204.21.5040 Mr. Carlos Jimenez St. Regis Imports, LLC 10817 NW 29th Street Miami, FL 33172 RE: The tariff classification of Red Wine from Spain Dear Mr. Jimenez: In your letter dated August 22, 2013, you requested a tariff classification ruling. The subject product is Valderesma Crianza. It is a red wine made from Tempranillo and Merlot grapes from the Denominación de Origen of Ribera del Duero in Spain. The wine will contain 13.5 percent alcohol by volume, and will be packed in 750 milliliters glass bottles. It will be imported in cardboard boxes of 12 bottles each. The purchase price will be greater than 1.05 dollars per liter. You have stated that the wine is neither sparkling nor effervescent. The applicable subheading for the Valderesma Crianza Red Wine will be 2204.21.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: grape must other than that of heading 2009; 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: Other: Red. The rate of duty will be 6.3 cents per liter. Additionally, 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. 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division