HQ 085309: Classification of Scotch Aperitif from Scotland

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085309

                         August 25, 1989

CLA-2 CO:R:C:G  085309  SER

CATEGORY:    Classification

TARIFF NO.:  2208.90.4500

Mr. James B. Wham
Wham & Wham
212 E. Broadway
P.O. Box 549
Centralia, IL  62801

RE: Classification of Scotch Aperitif from Scotland

Dear Mr. Wham:

     This is in response to your letter of July 28, 1989,
requesting an informal classification of a Scotch Aperitif from
Scotland under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).

     Without an analysis of the merchandise at issue, only an
informal opinion on the classification can be stated.  It would
appear that the Scotch Aperitif would be classifiable under
subheading 2208.90.4500 HTSUSA, which provides for Cordials,
liqueurs and kirschwasser.  To be classified under this
subheading the liquor must contain a minimum of 2.5 percent
sugar.  The rate of duty on this merchandise is 13.2 cents per
proof per liter.  In addition, imports under this subheading may
be subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per
proof gallon and a proportionate tax at the like rate on all
fractional parts of a proof gallon.

     A formal classification decision can not be issued at this
time due to the need for more information on the merchandise to
be imported.   A formal classification can be granted following a
written request, which is to provide the needed information as
stated in the Code of Federal Regulations, 19 CFR Part 177, as
summarized in the attached leaflet.

     Your letter seemed to imply that you have also contacted the
Bureau of Alcohol, Tobacco & Firearms, presumably in regard to
the labeling of the product to be imported.  You should also



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note, if you are not already aware, that alcoholic beverages
must also comply with regulations of the Bureau of Alcohol,
Tobacco & Firearms (ATF).  For further contact at the ATF you can
write to:
          Regulatory Division
          Bureau of Alcohol, Tobacco &  Firearms
          1200 Pennsylvania Avenue
          Washington, D.C.  20226

     You could also contact:

          Terry L. Cates
          Chief, Industry Compliance Division
          Bureau of Alcohol, Tobacco & Firearms
          1200 Pennsylvania Avenue
          Washington, D.C.  20226
          (202) 789-3200

     I hope this information is of value to you.

                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division


Enclosure