CLA-2-22:S:N:N7:232 800140
Ms. Karen E. Jones
Fedway Associates, Inc.
Bldg. 160 Hackensack Ave.
Kearny, NJ 07032
RE: The tariff classification of a gift box containing Cutty Sark Scotch whisky and two glasses from the United Kingdom.
Dear Ms. Jones:
In your letter dated July 12, 1994, you requested a tariff classification ruling.
Your query concerns the classification of a 750 milliliter bottle of Cutty Sark Scotch whisky imported with two glasses, packaged together in a cardboard gift box. One case will consist of six gift boxes. The whisky is valued at $21.60 per case, and the glasses are valued at $1.80 per case.
The applicable subheading for the gift box of Scotch whisky and two glasses will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages...whiskies...Irish and Scotch...in containers each holding not over 4 liters. The rate of duty will be 5.3 cents per proof liter. The Scotch whisky is also subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport