The tariff classification of “Gouden Carolus Cuvee van de Keizer Whisky Infused” from Belgium

N304852 July 18, 2019 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2208.90.8000 Hans Rubens Het Anker nv Guido Gezellelaan 49 Mechelen 2800 Belgium RE: The tariff classification of “Gouden Carolus Cuvee van de Keizer Whisky Infused” from Belgium Dear Mr. Rubens: In your letter dated June 18, 2019, you requested a tariff classification ruling. Ingredients breakdown, a manufacturing flow chart, photographs and descriptive literature were submitted with your request. The subject merchandise is “Gouden Carolus Cuvee van de Keizer Whisky Infused” beer. The “Gouden Carolus Cuvee van de Keizer Whisky Infused”, is a dark specialty ale infused with Gouden Carlous Single Malt Whisky. The stated ingredients are 73.53 percent water, 15.02 percent barley malt, 1.07 percent wheat malt, 8.32 percent maltose syrup (70%), 1.20 percent Gouden Carolus Single Malt and less than one percent sugar syrup(67%), yeats and hops. The “Gouden Carolus Cuvee van de Keizer Whisky Infused” has an alcohol volume of 11.07 percent. The product will be imported in 330ml and 750ml bottles. The applicable subheading for the “Gouden Carolus Cuvee van de Keizer Whisky Infused” will be 2208.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other. The general rate of duty will be 21.1 cents per liter. 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 the 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