HQ 953327: Classification of a Non-Fat Dairy Base Rum Liqueur

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 953327

                              June 4,1993

CLA-2  CO:R:C:F  953327  JGH

CATEGORY: Classification

TARIFF NO.: 2208.90.80

Mr. Victor J. Naleski
Heublein, Inc.
330 New Park Avenue
P.O. Box 778
Hartford, Connecticut  06142-0778

RE: Classification of a Non-Fat Dairy Base Rum Liqueur

Dear Mr. Naleski: 

     Your letter of January 25, 1993, concerns the tariff status
in the Harmonized Tariff Schedules of the United States (HTSUS)
of a non-fat dairy base rum liqueur from the Netherlands.

FACTS:

     The composition of the base product as imported is given as
consisting of:

                41% - Milk protein concentrate
               7.3% - Skim milk concentrate
              20.1% - Sucrose
              17.8% - Water
              10.8% - Rum
               3.6% - Maltodextrins
     
     It will be imported in 16,000 liter tank containers, and
subsequent to importation the imported base will be mixed with
additional distilled spirits, sugar, flavors and color to make
the finished product.  The approximate composition of the
finished product is:

                40% - Non-fat dairy base rum liqueur
                26% - Water
                18% - Sugar syrup
                13% - Distilled Spirits
                 3% - Flavor and Color - 2 -

ISSUE:

     Classification of a dairy based rum liqueur imported to make
finished alcoholic beverages.

LAW AND ANALYSIS:

     The Explanatory Notes (ENs)to the HTSUS provide an
interpretation of the tariff at the international level.  In
regard to Heading 2208 - Compound Alcoholic Preparations of a
Kind Used For the Manufacture of Beverages - the ENs describe the
provision as including compound alcoholic preparations of a kind
used in the manufacture of various beverages (e.g., aperitives,
liqueurs and nonalcoholic beverages).  It goes on to state that
the beverage can be completed by diluting the preparation with
water, wine, or alcohol, with or without the addition, for
example, of sugar or carbon dioxide.

     In this instance it appears that the beverage is
substantially complete as imported; the ingredients added
subsequent to importation do not change the basic composition of
the imported product, which is that of an almost completed
alcoholic beverage, but merely enhance it.

HOLDING:

     The non-fat dairy base rum liqueur as described is
classifiable under the provision for other compound alcoholic
preparations of a kind used for the manufacture of beverages in
subheading 2208.90.80, HTSUS.  The rate of duty is 33 cents per
proof liter.  In addition the product would be subject to a
Federal Excise Tax of $13.50 per proof gallon.

                              Sincerely,




                              John Durant, Director