CLA-2-22:RR:NC:SP:232 R02761
Ms. Tonya Alford
Bacardi U.S.A., Inc.
One Imeson Park Blvd.
Building 100
Jacksonville, Florida 32218
RE: The tariff classification of various alcoholic beverage gift sets from a foreign trade zone
Dear Ms. Alford:
In your letter dated November 1, 2005 you requested a tariff classification ruling.
Copies of photographs of the products were included with your request. The subject merchandise consists of three gift sets containing alcoholic beverages and glasses. M&R Asti Glass Set contains a 1.5 liter bottle of Martini & Rossi Asti Spumante and two glass champagne flutes packaged together in a U.S. origin cardboard container. The Asti Spumante is a product of Italy and is valued at approximately $9.91 per bottle. The champagne flutes are produced in China and are valued at approximately $1.00 each. The Bombay Sapphire Glass Set contains a 750 milliliter bottle of Bombay Sapphire Gin and one martini glass packaged together in a U.S. made plastic container. The Bombay Sapphire Gin is produced in England and is valued at approximately $11.39 per bottle. The martini glass is produced in China and is valued at approximately $1.28. The Grey Goose Original Vodka Glass Set contains a 750 milliliter bottle of Grey Goose Vodka and one Martini glass packaged together in a U.S. made plastic container. The Grey Goose Vodka is produced in France and is valued at approximately $14.63 per bottle. The martini glass is produced in China and is valued at approximately $1.23. All of the above products are packaged in a U.S. foreign trade zone in Jacksonville, Florida.
The various alcoholic beverages packaged with glasses are classified as sets under General Rule of Interpretation (GRI) 3(b). The essential character of each set is the alcoholic beverage.
The applicable subheading for the Bombay Sapphire Glass Set will be 2208.50.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Gin and Geneve…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Bombay Sapphire Gin 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 Grey Goose Original Vodka Glass Set will be 2208.60.2000, Harmonized Tariff Schedule of the United States (HTS), 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 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.
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.
Your inquiry does not provide enough information for us to give a classification ruling on the M&R Asti Gift Set. Your request for a classification ruling should include the pressure, expressed in bars, of the Martini & Rossi Asti Spumante, when kept at a temperature of 20 degrees Celcius in closed containers. In addition, indicate the grams of carbon dioxide per 100 milliliters of wine in the product. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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