CLA-2 CO:R:C:G 085326 JLJ 843994
Mr. Dean J. Anderson
General Traffic Manager
Hiram Walker & Sons, Inc.
7401 Highway 45 South
P.O. Box 2409
Fort Smith, Arkansas 72901-2409
RE: Classification of a liqueur/glasses gift set
Dear Mr. Anderson:
You requested a tariff classification for Irish Mist
Liqueur imported from Ireland packed with small inexpensive
glasses. You submit invoices and a picture of one of the gift
sets with your letter.
FACTS:
There are two gift sets at issue. The first is a gift box
with a 375 milliliter bottle of Irish Mist Liqueur packaged
with two small glasses. The second is a gift box with a 50
milliliter bottle of Irish Mist Liqueur packaged with one small
glass. In a telephone conversation with Ms. Johnson of this
office, you stated that the 375 milliliter bottle cost $3.91,
while the 50 milliliter bottle costs $1.65 per bottle. Your
letter states that the glasses cost 31 cents each.
ISSUE:
Are the glasses classified separately or as a set with the
Irish Mist Liqueur?
- 2 -
LAW AND ANALYSIS:
The classification of the instant merchandise under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) is determined by General Rule of Interpretation (GRI)
3(b). The Explanatory Notes for this GRI define goods put up
in sets for retail sale to mean goods which:
(a) consist of at least two different
articles which are prima facie classi-
fiable in different headings,
(b) consist of products or articles put up
together to meet a particular need or
carry out a specific activity, and
(c) are put in on a manner suitable for
sale directly to users without repacking
(e.g., in boxes or cases or on boards).
The Irish Mist Liqueur and the glasses are classified in
two different headings. The liqueur is classified as a liqueur
in Heading 2208, HTSUSA, and the glasses are classified as such
in Heading 7013, HTSUSA.
The liqueur and the glasses are put up together for the
specific purpose of drinking liqueur.
Both gift sets will be sold in their imported condition to
retail consumers without repacking. The instant merchandise
thus meets all the requirements of a set.
Once it has been established that the instant merchandise
is a set, GRI 3(b) indicates that the goods are to be
classified according to the material or component which gives
them their essential character. The Explanatory Notes state
that factors such as bulk, quantity, weight and value may be
considered in determining the essential character.
You state that the prices of the liqueur are $3.91 and
$1.65 per bottle, while the price of the glasses is just 31
cents each. The relative prices of the two components indicate
that the purchaser is buying the gift sets for the liqueur, not
the glasses. We find that the essential character of the
liqueur/glasses gift set is the liqueur.
- 3 -
HOLDING:
The instant gift sets are classified as a set under the
provision for liqueurs in subheading 2208.90.4530, HTSUSA,
dutiable at the rate of 13.2 cents per proof liter.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085325JLJ
6cc: Area Director, New York Seaport (NIS-232)
JLJohnson:peh:8/21/89