The tariff classification of Sparkling Wine from England

N291191 October 26, 2017 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2204.10.0075 Marion Hilaire Plume Ridge 1485 Andrew Drive Claremont, CA 91711 RE: The tariff classification of Sparkling Wine from England Dear Ms. Hilaire: In your letter dated October 13, 2017, you requested a tariff classification ruling. The subject matter is Ginking Wine, an artificially carbonated wine that is produced in England. According to the information provided, during the manufacture of the wine, gin is added. The alcohol by volume content of the finished product is 8.5% and the wine will be packaged in 750 milliliter glass bottles. As per your response to an email inquiry, the item contains 3.8 bars of pressure and 0.79 grams of carbon dioxide per 100 milliliters of wine. The applicable subheading for the Ginking Wine will be 2204.10.0075, 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: Sparkling wine...If valued over $1.59 per liter: other. The duty rate will be 19.8 cents per liter.In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. 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 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 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.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division