CLA-2-22:S:N:N7:232-891245
Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006
RE: The tariff classification of sparkling wine from Germany and
a silk tie from Korea.
Dear Ms. Muoio:
In your letter dated October 7, 1993, on behalf of Kobrand
Corporation, 134 East 40th Street, New York, NY 10016 you requested
a
tariff classification ruling.
Your query concerns the classification and marking requirements of a
"Holiday Gift Pack" containing two bottles of sparkling wine and one silk
tie. You state that the tie is 100 percent silk and is a product of Korea.
You indicate that the two 750 ml bottles of sparkling wine contained in the
gift pack are a product of Germany, and that the total value of the gift
pack is $5.64 ($4.16 for the two bottles of wine and $1.48 for the silk
tie). The product will be imported in a condition ready for retail. A
sample of the gift box was included with your request.
The applicable subheading for the sparkling wine will be 2204.10.0060,
Harmonized Tariff Schedule of the United States (HTS), which provides for
wine of fresh grapes, including fortified wines...sparkling wine...valued
over $1.59/liter. The duty rate will be 30.9 cents per liter. Please note
that for the purposes of subheading 2204.10 the expression "sparkling wine"
means wine which, when kept at a temperature of 20 degrees Centigrade in
closed containers, has an excess pressure of not less than 3 bars. Also,
imports under this subheading are subject to a Federal Excise Tax of $3.40
per wine gallon on champagne and other sparkling wines or $3.30 per wine
gallon on artificially carbonated wines.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304),
provides, in general, that all articles of foreign origin imported into the
United States must be legibly, conspicuously, and permanently marked to
indicate the English name of the country of origin to an ultimate
purchaser in the United States. The implementing regulations to 19 U.S.C.
1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The
gift box sample you have submitted does not appear to be properly marked
with the country of origin. Although the tie and the wine are properly
marked, the gift box itself, in which these items are to be sold at retail,
must also be marked so that the ultimate purchaser is aware of the
countries of origin of the items contained therein.
Your inquiry does not provide enough information for us to give a
classification ruling on the silk tie. Your request for a classification
ruling should include a complete breakdown, by weight, of the textile
materials not only of the outer shell, but also of any linings or
interlinings. When this information is available, please resubmit your
ruling request to National Import Specialist Martin Weiss. You may contact
Mr. Weiss at (212) 466-5881.
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