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NY 818772




February 2, 1996

CLA-2-22:RR:NC:FC:232 818772

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.90.1200

Mr. Don Fanelli
World Wide Wine & Spirit Importers, Inc.
40 Oak Street
Norwood, NJ 07648

RE: The tariff classification of Slivovitz from the Federal Republic of Yugoslavia.

Dear Mr. Fanelli:

In your letter dated January 24, 1996 you requested a tariff classification ruling.

The merchandise in question is Slivovitz, a plum brandy, which is aged 8 years before shipping. It will be imported in 750 ml bottles, at a proof of 99.5. The price per liter is $3.32.

The applicable subheading for the slivovitz will be 2208.90.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages...other: brandy: slivovitz: valued not over $3.43/liter: in containers each holding not over 4 liters. The rate of duty will be 26.4 cents per proof liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

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, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

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