CLA-2-70:OT:RR:NC:N2:226
Ms. Karen Somerville
Angels’ Share Glass Ltd.
123 Henderson Street
Bridge of Allan FK9 4RQ
Scotland
RE: The tariff classification of a miniature glass figurine filled with alcohol from Scotland.
Dear Ms. Somerville:
In your letter dated November 24, 2014, you requested a tariff classification ruling.
The merchandise under consideration is the “Angels’ Share Glass Whisky Angel”, item number SKU AS01. A representative sample of the product was submitted with your ruling request.
The “Angels’ Share Glass Whisky Angel”, item number SKU AS01 is a glass figurine which is shaped to resemble a stylized angel and filled with alcohol. The figurine measures approximately 3 inches high by 1¾ inches wide at its widest points and contains 25 milliliters/40 percent alcohol by volume of Scotch whisky. The angel is made of clear glass with a caramel luster decorating the wings and halo appendages, which you state is brushed onto the surface of the glass.
In your letter you indicate that the body of the angel is hand blown from one piece of glass, while the wings and halo appendages are formed from a solid glass rod. Upon our request, you provided a link to a video which demonstrates the techniques used to create the figurine. This video indicates that the glass article is entirely produced by a lamp-worked method—i.e., the process of melting and shaping glass rods over a flame—rather than being made from blown glass.
You state in your letter that the glass container is hermetically sealed to produce a vacuum and seal the Scotch whisky inside the glass, and that the whisky is not for consumption. The article is packaged in a two-piece, black paperboard gift box and tied with a black satin ribbon. The exterior of the box has two adhesive stickers printed with the name, address, and logo adhered to one side panel and the lid of the box. The interior has two foam inserts used to hold the glass item in place and a printed paperboard card which provides details of the “Angels’ Share Glass”.
The EN for GRI 5(a) state:
GRI 5 (a) deals with the treatment of long-term use cases, boxes, and similar containers presented with the articles for which they are intended. Under this rule, long-term use containers imported with articles for which they are intended to be used are to be classified with the articles if they are of a kind of container normally sold with such articles (e.g., camera cases with cameras and musical instrument cases with musical instruments). This rule, however, does not apply to containers that give the imported article its essential character (e.g., a silver tray or dish containing tea or a high-quality ornamental ceramic bowl containing candies or sweets). Such merchandise is to be classified under the heading for the container. In this case, the glass angel figurine is not the type of container normally sold with Scotch whisky. Therefore, the glass figurine and the Scotch whiskey will be classified separately.
The applicable subheading for the Scotch whisky 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 general 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.
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 website www.fda.gov/oc/bioterrorism/bioact.html.
The applicable subheading for the miniature glass figurine will be 7018.90.5000, HTSUS, which provides for “Statuettes and other ornaments of lamp-worked glass, other than imitation jewelry…: Other: Other.” The general rate of duty will be 6.6 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 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division