CLA-2-22:RR:NC:2:232
Mr. Nicholas J. Bergman
Buchman Law Firm, LLP
10 East 40th Street Suite 2110
New York, NY 10016
RE: The tariff classification of Distilled Spirits and Two Glass Snifters packaged together in a foreign trade zone.
Dear Mr. Buchman:
In your letters dated June 8, 2007, 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 Martell Noblige Cognac and two snifter shaped glasses. The gift box is non-reusable, composed of cardboard and plastic designed with a clear front that will display the Cognac upright, facing front with the glass snifters positioned to the right, one on top of the other. The “Martell Noblige” name and insignia is printed on the box. The Cognac originates from France and is valued at approximately $24.00. The glassware is made in China and has a combined value at $2.78. The box and packaging material is of minimal value. The Cognac and glassware will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold at retail sale.
The applicable subheading for the gift box containing Martell Noblige Cognac and two glass snifters will be 2208.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 Martell Noblige 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.
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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division