The tariff classification of Cream Liqueur from Colombia

N267862 August 28, 2015 CLA-2-22: OT: RR: E: NC: N2:231 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Ms. Paula Restrepo Customs Brokers Outsourcing Corp. 3785 NW 82 Avenue Suite 304 Doral FL 33166 RE: The tariff classification of Cream Liqueur from Colombia Dear Ms. Restrepo: In your letter dated August 19, 2015, you requested a tariff classification ruling on behalf of your client, Felipe Moreno Autopista (Cundinamarca, Colombia). The subject merchandise is Coctel Original de Whisky Kisses. The product is a whiskey based cream liqueur said to contain sugar, milk, various other minor ingredients and 15% alcohol by volume. The intended import will be shipped in various sizes and container types - 100ml, 500ml, 750ml (bottles), and 500ml and 1000ml (aseptic tetra pack containers). The applicable subheading for the Coctel Original de Whisky Kisses will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordials…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the product is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. 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 may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), Email-ttbinternetquestions@ttb.gov. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005. 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 telephone number (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 Frank Troise at frank.troise@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division