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NY 801453

September 12, 1994

CLA-2-22:S:N:N7:232 801453


TARIFF NO.: 2204.21.5045

Ms. Mary Jo Muoio
Barthco International, Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of white wine from Italy.

Dear Ms. Muoio:

In your letter dated August 23, 1994, you requested a tariff classification ruling.

Your query concerns the classification of a white table wine known as 100 percent Moscato Bianco. You state that this product differs from ordinary table wine only with regard to the fermentation process. The fermentation of this product is slowed by keeping the product at a low temperature. Once the alcohol level reaches 5.5 percent, fermentation is stopped. With ordinary table wine, the fermentation seizes internally when an alcohol level between 8-14 percent is reached. You state further that the value of this wine is over $1.05 per liter, and that it will only be imported in a 375ml bottle. A sample was forwarded with your request. The sample was examined and disposed of.

The applicable subheading for the Moscato Bianco will be 2204.21.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for wine of fresh grapes, including fortified wines...other wine...in containers holding 2 liters or less...other...of an alcoholic strength by volume not over 14 percent vol...other...valued over $1.05/liter...white. The rate of duty will be 9.9 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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 officer handling the transaction.


Jean F. Maguire

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