United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY R04884 - NY R04955 > NY R04900

Previous Ruling Next Ruling
NY R04900

October 5, 2006

CLA-2-22:RR:E:NC:SP:232 R04900


TARIFF NO.: 2208.70.0030

Mr. David Aitken
Intaloc, Inc.
911 Lincoln Blvd. #6
Santa Monica, CA 90403

RE: The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of various liqueurs from Australia.

Dear Mr. Aitken:

In your letter dated September 13, 2006 you requested a ruling on the status of various liqueurs from Australia under the UAFTA. Your request also asks for the country of origin marking requirements of the products

Information was submitted with your initial request dated August 11, 2006. The subject merchandise is described as a liqueur, which will be imported in six flavors: Honey Dew Melon, Chocolate, Banana, Passionfruit, Mint and Macadamia Nut. You indicate that the products are produced in Australia, and contain ingredients, which are from Australia. The products will be sold under the brand name “TMD Liqueur”. The items will contain 24 percent alcohol by volume. They will be packaged in 375 milliliter bottles. Letters were submitted from the Advertising, Labeling and Formulation Division of the Alcohol and Tobacco Tax and Trade Bureau (TTB) indicating that the Melon, Chocolate, Banana, Mint and Macadamia Nut products are liqueurs.

The applicable subheading for the Honey Dew Melon, Chocolate, Banana, Mint, and Macadamia Nut products will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordialsin containers each holding not over 4 liters. The rate of duty will be free. In addition, the products are subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax rate at the like rate on all fractional parts of a proof gallon.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

There is no preferential duty rate under the United States-Australia Free Trade Agreement (UAFTA) in the Harmonized Tariff Schedules for products classified under subheading 2208.70.0030, HTS, since this subheading has a free rate of duty under the General Rate of Duty Column.

Your inquiry does not provide enough information for us to give a classification ruling on Passionfruit product. Your request for a classification ruling should include information from the Alcohol and Tobacco Tax and Trade Bureau (TTB) indicating that this flavor meets the TTB Standard of Identity for a liqueur/cordial. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The “”TMD Liqueur” products must be conspicuously, legibly and permanently marked “Product of Australia” or “Made in Australia” in accordance with the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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

Previous Ruling Next Ruling

See also: