CLA-2-22:S:N:N1:232-867253
Ms. Karen E. Jones
Fedway Associates, Inc.
P.O. Box 519
Kearny, New Jersey 07032
RE: The tariff classification of a gift box containing Cardenal
Mendoza brandy and two glasses from Spain.
Dear Ms. Jones:
In your letter dated September 18, 1991 you requested a
tariff classification ruling. Additional information was
submitted on October 2, 1991.
A sample was included with your request. The sample was
examined and disposed of. The subject merchandise consists of a
750 milliliter bottle of Cardenal Mendoza brandy imported with
two snifter glasses, packaged together in a cardboard gift box.
One case will consist of six gift boxes. The brandy is valued at
$71.30 per case, and the snifters are valued at $18 per case.
The applicable subheading for the gift box of Cardenal
Mendoza brandy and two snifter glasses will be 2208.20.4000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for spirits obtained by distilling grape wine or grape
marc (grape brandy)...other: in containers each holding not over
4 liters...valued over $3.43 per 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.
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