CLA-2-22:RR:NC:SP:232 J86863
Mr. Nicholas J. Bergman
Buchman & O’Brien, LLP
10 East 40th Street
New York, NY 10016
RE: The tariff classification of Distilled Spirits and Two Drinking Glasses packaged together in a foreign trade zone.
Dear Mr. Bergman:
In your letter dated July 22, 2003, on behalf of Pernod Ricard USA, LLC, d/b/a Pernod Ricard USA (“Pernod”), you requested a tariff classification ruling.
The subject merchandise consists of a gift box containing a 750 ml bottle of either “Glenlivet” Scotch whisky, “Martell VS” Cognac, “Martell VSOP” Cognac or “Martell Cordon Bleu” Cognac and two drinking glasses. The glasses vary in size and shape depending upon the customary use of the accompanying spirit, and have the appropriate brand name (Glenlivet or Martell) and/or insignia etched upon them. The gift boxes display the bottles and glasses in an upright position. The Scotch whiskey and Cognacs will originate in either the UK or France and have a value ranging from $10.55 to $20.54. The glasses and packaging material will originate in China, the Netherlands or France. The value of the packaging is said to be minimal, while the value of the glasses ranges from $0.55 to $0.90 each. The spirits and glassware will be packaged as a unit in a U.S. foreign trade zone. The gift boxes will be sold at retail sale.
The applicable subheading for the gift boxes containing “Martell VS” Cognac, “Martell VSOP” Cognac or “Martell Cordon Bleu” Cognac and two drinking glasses 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): In containers each holding not over 4 Liters: Valued over $3.43/liter. The rate of duty will be free. In addition, each bottle of Cognac 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.
The applicable subheading for the gift box containing “Glenlivet” Scotch whisky and two glasses will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for …Spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch…In containers each holding not over 4 liters. The rate of duty will be free. In addition, the “Glenlivet” Scotch whisky 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.
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