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NY 894821

March 1, 1994



TARIFF NO.: 2202.90.9090; 2206.00.9000

Mr. A. R. Widmer
Turmstrasse 6
CH-8952 Schlieren

RE: The tariff classification of Ojas from Switzerland.

Dear Mr. Widmer:

In your letter dated February 2, 1994 you requested a tariff classification ruling.

Your query concerns the classification of Ojas, which you describe as a non-pasteurized beverage produced through fermentation with all natural ingredients, and which you intend to import from Switzerland. The product contains 89.9 percent water, 6.6 percent honey, 1.5 percent apples, 1.3 percent germinated soybeans, 0.4 percent herbs, 0.2 percent living yeast culture and 0.1 percent living bacteria cultures. It also will contain between 0.4 and 1.6 percent maximum alcohol by volume.

The applicable subheading for the Ojas, if containing 0.5 percent or less alcohol will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009...other...other...other. The rate of duty will be 0.3 cents per liter.

The applicable subheading for the Ojas, if containing over 0.5 percent alcohol will be 2206.00.9000, HTS, which provides for other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and nonalcoholic beverages not elsewhere specified or included...other...other. The duty rate will be 6.6 cents per liter.

Additionally, the product may be subject to a Federal Excise Tax of $1.07 per wine gallon if it contains 0.5 percent or more alcohol, regardless of which HTS classification applies.

Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:
Bureau of Alcohol,
Tobacco and Firearms 650
Massachusetts Avenue NW
Washington, D.C. 20226
Phone: (202) 927-8500

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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