NY C88658

June 4, 1998

CLA-2-21:RR:NC:2:228 C88658

CATEGORY: Classification

TARIFF NO.: 2106.90.1200

Paul Quackenbush

Sunshine Imports

P.O. Box 907855

Long Beach, CA 90809-0785

RE: The tariff classification of cider concentrate from England.

Correction to Customs Ruling No. NY C87981.

Dear Mr. Quackenbush:

This ruling is being issued to correct Customs Ruling

No. NY C87981, dated May 21, 1998. The incorrect tariff number

was listed in the header information. This ruling is being

issued with the correct tariff number.

In your letter dated May 5, 1998, you requested a tariff

classification ruling.

The products are concentrated fermented apple cider (11

percent alcohol by volume), and concentrated fermented perry

(pear cider) concentrate (12 percent alcohol by volume), imported

in bulk. After importation liquid sugar, citric acid, sodium

metabisulphite, caramel, water, glucose, and carbon dioxide will

be added to the concentrated fermented apple cider. Liquid

invert sugar syrup, potassium metabisulphite, carbon dioxide, and

water will be added to the concentrated fermented perry (pear

cider) concentrate. The finished products will be bottled and

kegged at US facilities.

The applicable tariff provision for the cider concentrate

and pear concentrate will be 2106.90.1200, Harmonized Tariff

Schedule of the United States Annotated (HTSUSA), which provides

for food preparations not elsewhere specified or included...other

...compound alcoholic preparations of an alcoholic strength by

volume exceeding 0.5 percent vol., of a kind used for the

manufacture of beverages... containing not over 20 percent of

alcohol by weight. The rate of duty will be 5 cents per kilogram

plus 2.3 percent ad valorem.

The products may be subject to federal excise tax and /or

other requirements imposed by the Bureau of Alcohol, Tobacco and

Firearms (BATF). You may contact the BATF at:

Bureau of Alcohol, Tobacco and Firearms

650 Massachusetts Avenue N.W.

Washington, D.C. 20226

Tel# 202-927-8500

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 Stanley

Hopard at 212-466-5760.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division