CLA-2-22:RR:NC:SP:232 M84370
Mr. John B. Pellegrini
McGuire Woods LLP
1345 Avenue of the Americas
New York, NY 10105-0106
RE: The tariff classification of spirit gift packages withdrawn from a United States warehouse
Dear Mr. Pellegrini:
In your letter dated June 13, 2006, on behalf of Diageo North America, Inc., you requested a tariff classification ruling.
Photographs of the products were submitted with your request. The subject merchandise consists of two spirit gift packages. The first gift package contains a 1.75 liter bottle of Johnnie Walker Black Label Blended Scotch Whisky packaged with a pouring cradle made of metal and plastic. The Scotch whisky is produced in the United Kingdom, and the cradle is a product of China. These items will be packaged together in a United States bonded warehouse. The cradle represents 9.8 percent of the total product cost. The second gift package contains a 750 milliliter bottle of Cîroc Snap Frost Vodka packaged with two glasses. The vodka is produced in France, and the glasses are products of China. The glasses represent 25.8 percent of the total product cost. These items will be packaged together in a United States bonded warehouse. For classification purposes, the two gift packages are considered sets. According to the guidelines set forth by GRI 3 (b), the essential character, for each of the gift sets, is imparted by the alcoholic beverage.
The applicable subheading for the gift package containing the Johnnie Walker Black Label Blended Scotch Whisky and the cradle will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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 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.
The applicable subheading for the gift package containing the Cîroc Snap Frost Vodka and the glasses will be 2208.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vodka…in containers each holding not over 4 liters; valued over $2.05 per liter. The rate of duty will be free. In addition, the vodka 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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