NY 861504
APR 1 1991
CLA-2-22:S:N:N1:232-861504
Ms. Lorraine R. Bregman
The House of Seagram
3 Gannett Drive
White Plains, NY 10604
RE: The tariff classification of a decanter of cognac in a gift
box from France.
Dear Ms. Bregman:
In your letter dated February 26, 1991, with additional
information provided in a letter dated March 11, 1991, you
requested a tariff classification ruling.
Your query concerns the classification of French cognac
imported in a Baccarat decanter which you state to be 24 percent
lead crystal. The item is imported in a gift box, which is the
retail packaging in which it will be sold to consumers in the
United States. Although a picture of the item was enclosed,
there was no sample forwarded with your request. Therefore, we
were unable to verify (by means of laboratory analysis) your
claim that the decanter contains 24 percent lead monoxide.
The applicable subheading for the cognac will be
2208.20.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for undenatured ethyl alcohol of an
alcoholic strength by volume of less than 80 percent vol.;
spirits, liqueurs and other spirituous beverages...spirits
obtained by distilling grape wine or grape marc (grape
brandy)...other...in containers each holding not over 4
liters...valued over $3.43/liter. The rate of duty will be 13.2
cents per proof liter. The cognac will also be 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.
The applicable subheading for the decanter when it contains
at least 24 percent lead monoxide by weight will be 7013.31.5000,
HTS, which provides for glassware of a kind used for table or
kitchen purposes...of lead crystal: valued over $5 each. The
rate of duty will be 6 percent ad valorem. The applicable
subheading for the decanter when it contains less than 24 percent
lead monoxide by weight will be 7013.39.6000, HTS, which
provides for glassware of a kind used for table or kitchen
purposes...other: other: other: valued over $5 each. The rate
of duty will be 7.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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