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HQ 085902

February 12, 1990

CLA-2:CO:R:C:G 085902 SER


TARIFF NO.: 2208.90.75

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

RE: Scotch Aperitif

Dear Mr. Wham:

This is in reference to your letter of October 25, 1989, requesting the classification of Wham's Dram under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was not submitted.


The merchandise at issue is a product known as Wham's Dram Scotch Aperitif. It will be imported from Scotland. The merchandise is described as a drink made from three year old Scotch whiskey, produced in the traditional method, which has added extracts of herbs and bitter extracts of fruit. It is stated that no sugar is added or used in this product.

The method of manufacture is as follows: A three year old blend of malt and grain pure Scotch Whisky is reduced from full strength to 20 percent alcohol by volume by adding water. One fluid ounce of flavor DA 04424 and eight fluid ounces of flavor DA 04425 are added to every British gallon (1.2 American gallons) used. The product is then chilled, filtered, and bottled. The stated composition of the added flavors is: 04424 consists of spices and herb extracts, and flavor DA 04425 as consisting of rum, fruit and malt extracts.


What is the proper classification of the merchandise at issue under the HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes.

There are several possible subheadings in which the merchandise at issue might be classified. One subheading is 2208.30.30, HTSUSA, which provides for Whiskies: Irish and Scotch. Wham's Dram, having been reduced in proof, and with the addition of various flavoring extracts has been processed beyond a standard Scotch Whiskey, therefore precluding classification under this subheading.

In an informal opinion, Customs stated that subheading 2208.90.45, HTSUSA, which provides for cordials or liqueurs, was a possible subheading in which the product at issue could be classified. To be classified under this subheading the liquor must contain a minimum of 2.5 percent sugar. Since the additional information before Customs indicates that the product contains no sugar, classification under this subheading is also precluded.

With classification of Wham's Dram in the above subheadings precluded, the proper classification would be under subheading 2208.90.75, HTSUSA, which provides for other spirituous beverages.


The product at issue, Wham's Dram from Scotland, is properly classified under subheading 2208.90.75, HTSUSA, which provides for other spirituous beverages. The rate of duty is 67.6 cents per proof 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 copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs Official handling the transaction.


John Durant, Director
Commercial Rulings Division

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