CLA-2-22:RR:NC:2:232
Ms. Adena M. Santiago, Esq.
Buchman Law Firm, LLP
10 East 40th Street Suite 2110
New York, NY 10016
RE: The tariff classification of Scotch with a glass ice bucket packaged together in a foreign trade zone.
Dear Ms. Santiago:
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 Chivas Regal Scotch with a ice bucket etched with “CR” and “18YO”. The gift box is non-reusable, composed of wood and plastic designed with a clear front that will display the Scotch upright, facing front with the glass ice bucket positioned to the right. The “Chivas Regal” name and logo is printed on the box. The Scotch originates from Scotland and is valued at approximately $16.00. The glass decanter is made in China and you stated the unit value of the glass ice bucket is over 5 dollars each. The box and packaging material is of minimal value. The Scotch and glass decanter will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold at retail sale.
The subject merchandise does not constitute a set under GRI 3(b), because unlike the glasses or a bottle cradle, the glass ice bucket does not facilitate the direct consumption of the whiskey.
The applicable subheading for the gift box containing Chivas Regal 18 year old Scotch whiskey will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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, each bottle of Chivas Regal 18 year old Scotch 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 glass ice bucket will be 7013.49.4000, (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: valued over $3 each: cut or engraved: valued over $5 each. The rate of duty will be 7.2 percent ad valorem.
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 and Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division