CBP Rules Sugar Cane Alcohol Not Classifiable as Vodka
An alcoholic beverage made from distilled sugar cane is not classifiable as vodka despite meeting the broad characteristics of vodka, said CBP in an internal advice ruling, HQ H197914. The June 25 ruling reviewed the classification of the product, called "Alcohol Victoria." The internal advice request came from San Diego's Otay Mesa Service Port in 2011.
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Alcohol Victoria derived by the distillation of sugar cane consists of ethyl alcohol "at a stated concentration of 99 proof or 49.5 percent alcohol by volume," said CBP. It is imported in cases of bottles in multiple sizes. The drink is prima facie classifiable under HTS subheading 2208.60 as vodka because it's distilled from an agricultural product, said CBP. Despite being the alcohol being distilled to the point it no long has the characteristics of the original raw material, it's also prima facie classifiable under subheading 2208.40 as "Rum and other spirits obtained by distilling fermented sugar-cane products," it said.
Based on general Rule of Interpretation 3 (a), the rule of relative specificity, when an article is classifiable under two provisions, the classification should hinge on which is more specific, said CBP. "We find that it is more difficult to satisfy the terms of the provision for 'rum and other spirits obtained by distilling fermented sugar-cane products' than 'vodka' because the former subheading provides the specific raw material from which the final product must be derived, whereas vodka can be manufactured from any agricultural product," the agency said. As a result, the proper classification is under 2208.40 as “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Rum and other spirits obtained by distilling fermented sugar-cane products.”