CLA-2-22:OT:RR:NC:N2:232
Ms. Tonya Alford
Bacardi U.S.A., Inc.
One Imeson Park Boulevard
Jacksonville, FL 32218
RE: The tariff classification of an alcoholic beverage gift set from a Foreign Trade Zone
Dear Ms. Alford:
In your letter dated April 2, 2014, you requested a tariff classification ruling. You provided copies of photographs of the intended import and a sample of the mixing carafe. The sample will be returned to you as per your request. The box set consists of a bottle of Vodka, two Martini glasses and a stainless steel drink stirrer.
The Grey Goose Original Vodka is contained in a clear and frosted glass bottle that depicts a blue, white, and silver scene in which a flock of geese fly above a glacial lake. The intended import will be 1.75ml. You have stated that the item is valued at $26.67 and is a product of France.
The Martini Glasses are matching clear stemmed glasses with an inverted cone bowl and a wide, open brim. You indicated that the value of each glass is over thirty cents but not over three dollars. The glasses are a product of Germany.
The Glass Mixing Carafe is made of clear glass and is cylindrical in shape, measuring approximately 8.5 inches high by 3.125 inches in diameter. It features a pour spout and is decorated with a silk screen print of the flying goose logo. From the information you provided, the carafe is not made of pressed and toughened (specially tempered) glass, and it has a linear coefficient of expansion which does not exceed 5 x 10-6 per Kelvin within a temperature range of 0° C to 300° C. You stated that the unit value is not over three dollars each. The carafe is a product of China.
The drink stirrer is a rod made of stainless steel. It is a product of Taiwan.
The applicable subheading for the Grey Goose Vodka 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. Additionally, the Grey Goose 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.
The applicable subheading for the two Martini Glasses will be 7013.28.2000, HTSUS, which provides for drinking glasses…other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the Glass Mixing Carafe will be 7013.42.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0° C to 300° C: Other: Valued not over $3 each.” The general rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the Stainless Steel Rod Drink Stirrer will be 7323.93.0060, HTSUS, which provides for table, kitchen…articles…of iron or steel…: other: of stainless steel…cooking and kitchenware: other: kitchen ware. The rate of duty will be 2 percent ad valorem.
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.
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 Frank Troise at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division