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NY N017602

October 17, 2007



TARIFF NO.: 2208.70.0030

Mr. Fernando Saenz
Saenz Global Logistics, Inc.
8409 El Gato Road
Laredo, TX 78045

RE: The tariff classification of “Distilled Spirits Specialty” beverages from Mexico

Dear Mr. Saenz:

In your letter dated September 24, 2007 you requested a tariff classification ruling. The subject merchandise is described as “Distilled Spirits Specialty” beverages. All four products are distilled from cane molasses, containing 14 percent alcohol by volume. “Papa Gayo” contains natural flavor, “Vladi” contains vodka flavor, “Ritmo Sun” contains Rum flavor and “Tukan Tukan” contains 96 percent cane neutral spirits and 4 percent agave neutral spirits (Tequila), grape wine and caramel color. All four “distilled spirits specialty” beverages will be imported in one liter (33.8) oz. glass bottles.

The applicable subheading for the “Papa Gayo”, “Vladi”, “Ritmo Sun” and “Tukan Tukan” 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, all of the four “distilled spirit specialty” beverages 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/.

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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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