The tariff classification of “The Glenlivet Single Malt Scotch Whisky” from Scotland

N288964 August 30, 2017 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Robert D. Stang Husch Blackwell LLP 750 17th St. N.W., Suite 900 Washington, D.C. 20006 RE: The tariff classification of “The Glenlivet Single Malt Scotch Whisky” from Scotland Dear Mr. Stang: In your letter dated August 3, 2017 on behalf of your client, Pernod Ricard USA, you requested a tariff classification ruling. The subject merchandise is Whisky sold under the “The Glenlivet” brand. The Whisky will be imported under the “The Glenlivet Single Malt Scotch Whisky 12 Years of Age”, “The Glenlivet Single Malt Scotch Whisky 15 Years of Age French Oak Reserve”, “The Glenlivet Single Malt Scotch Whisky 18” and “The Glenlivet Archive 21” labels. The four labels reflect differences in aging The Glenlivet Whiskys. The “Glenlivet Single Malt Scotch Whisky 12 Years of Age”, “The Glenlivet Single Malt Scotch Whisky 15 Years of Age French Oak Reserve” and “The Glenlivet Single Malt Scotch Whisky 18” have an alcoholic strength by volume of 40 percent. “The Glenlivet Archive 21” has an alcoholic strength by volume of 43 percent. The Whiskies will be imported into the United States in bottles of 750 ml. The applicable subheading for the “The Glenlivet Single Malt Scotch Whisky 12 Years of Age”, “The Glenlivet Single Malt Scotch Whisky 15 Years of Age French Oak Reserve”, “The Glenlivet Single Malt Scotch Whisky 18” and “The Glenlivet Archive 21” will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch: In containers each holding not over 4 liters.” The general rate of duty will be free. Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001). 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 https://hts.usitc.gov/current. 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 website 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.l.troise.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division