CLA-2-22:RR:NC:SP:232 I83159
Mr. Nicholas J. Bergman
Buchman & O’Brien
10 East 40th Street
New York, N.Y. 10016
RE: The tariff classification of Scotch whisky and a glass ice bucket packaged together in a foreign trade zone
Dear Mr. Bergman:
In your letter dated June 12, 2002, on behalf of Austin, Nichols & Co., Inc., d/b/a Pernod Ricard USA, you requested a tariff classification ruling. A photograph was included with your request.
The subject merchandise is described as a 1.75 liter bottle of “Chivas Regal” 12 year old Scotch whiskey packaged with a glass ice bucket in a gift box made of cardboard and plastic. The box is labeled with the “Chivas Regal” insignia, and is designed to display the bottle and ice bucket in an upright fashion. The Scotch whiskey has a value of $30.81 and is produced in the United Kingdom. The glass ice bucket has a value of $4.50 and is a product of France. The merchandise will be sold at retail sale.
The applicable subheading for the “Chivas Regal” Scotch whiskey will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Whiskies…Irish and Scotch…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Chivas Regal” Scotch whiskey is 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.
When the value of the glass ice bucket as imported is not over $3 each, the applicable subheading will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: valued not over $3 each. The rate of duty will be 24 percent ad valorem.
When the value of the glass ice bucket as imported is valued over $3 but not over $5 each, the applicable subheading will be 7013.39.5000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem.
When the value of the glass ice bucket as imported is valued over $5 each, the applicable subheading will be 7013.39.6000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…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 Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division