CBP Issues New ICP on Classification and Entry Requirements for Alcoholic Beverages and Spirits
U.S. Customs and Border Protection has issued a new informed compliance publication entitled, What Every Member of the Trade Community Should Know About: Classification and Entry Requirements of Alcoholic Beverages and Spirits.
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This publication was prepared by the National Commodity Specialist Division of Regulations and Rulings and provides guidance on the entry requirements and the Harmonized Tariff Schedule (HTS) classification of the subject items.
Alcoholic Beverages and Spirits are Classified in HTS Headings 2203 - 2208
According to CBP, HTS headings 2203, 2204, 2205 and 2206 are for alcoholic beverages produced by fermentation (the conversion of sugar in a product by the action of yeast into ethyl alcohol and carbon dioxide gas).
CBP explains that HTS headings 2207 and 2208 provide for spirits and alcoholic beverages produced by distillation (a means of separating two liquids through differences in their boiling points).
CBP notes that for classification purposes, an alcoholic beverage contains an alcoholic strength by volume over 0.5 %.
Overview of the ICP
This ICP covers the following topics (see ICP for details):
Introduction
Heading 2203
Heading 2204
Heading 2205
Heading 2206
Heading 2207
Heading 2208
Federal excise taxes
Computing proof liters and gallons
Alcohol and Tobacco Tax and Trade Bureau (TTB)
Alcoholic beverage gift boxes
Additional information
ICP Provided for Informational Purposes Only
CBP states that the information provided in this publication is for general information purposes only. CBP cautions that because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under CBP Regulations, 19 CFR Part 177, or obtain advice from an expert (such as a licensed Customs Broker, attorney or consultant) who specializes in customs matters.
ICP on alcoholic beverages and spirits (dated February 2008) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp_spirits.ctt/icp_spirits.pdf