NY 862995
MAY 16 1991
CLA-2-22:S:N:N1:232-862995
Mr. R. Dorf
Dorf International, Ltd.
20 Vesey Street - Suite 1400
New York, NY 10007
RE: The tariff classification of a wooden gift box containing a
Lladro porcelain decanter of Carlos brandy from Spain.
Dear Mr. Dorf:
In your letter dated March 11, 1991, with additional
information provided in a letter dated April 23, 1991, you
requested a tariff classification ruling.
Your query concerns the classification of a gift package
consisting of an ornamented wooden box, which contains a logo of
the imported product on a porcelain plaque affixed to the wooden
box. The wooden box itself is lined with textile material.
Encased in the box is a Lladro porcelain decanter containing 750
ml of Carlos brandy.
The commercial invoice value of each gift package is US
$158. The actual costs for the materials are as follows:
Porcelain decanter US $31.25
Wooden box 8.60
Plaque on box 5.60
Brandy 32.50
Total 77.95
The applicable subheading for the brandy will be
2208.20.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for 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 brandy 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.
The applicable subheading for the decanter will be
6911.10.4100, HTS, which provides for decanters of porcelain.
The duty rate is 9 percent ad valorem.
The wooden box would be considered to be ordinary packing
for the decanter of brandy.
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