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NY J80220

February 5, 2003

CLA-2-22:RR:NC:SP:232 J80220


TARIFF NO.: 2208.70.0030

Ms. Romona Buergler
Allied Domecq Spirits & Wine USA, Inc.
7401 Highway 45 South
P.O. Box 2409
Fort Smith, Arkansas 72902-2409

RE: The tariff classification of “Malibu” from Canada

Dear Ms. Buergler:

In your letter dated January 17, 2002 you requested a tariff classification ruling.

Information was submitted with your initial request dated November 5, 2002. The subject merchandise “Malibu” is described as a rum with natural flavor added. The product contains Caribbean rum, sweeteners, acid, water and flavor. The attached copy of the Bureau of Alcohol, Tobacco and Firearms (BATF) Application For And Certification/Exemption of Label/Bottle approval (ATF F 5100.31) indicates that the merchandise, imported in 750 milliliter bottles, contains 24 percent alcohol by volume.

The applicable subheading for the “Malibu” will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Liqueurs and cordials...in containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Malibu” is 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.

You initial inquiry dated November 5, 2002 asked whether the “Malibu” is classified under subheading 9817.22.05, HTS. Subheading 9817.22.05, HTS, provides for rum, tafia, liqueurs and spirituous beverages of a type classifiable in subheading 2208.40 or 2208.90 and described in U.S. note 6 to this subchapter (XVII). Since the subject merchandise is classified in subheading 2208.70, HTS, it is not covered by this provision.

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

A copy of the 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 646-733-3031.


Robert B. Swierupski

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