CLA-2-22:RR:NC:SP:232 D82176
Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, New York 10022-3219
RE: The tariff classification of Scotch whisky in a wooden box
from The United Kingdom.
Dear Mr. Pellegrini:
In your letter dated September 9, 1998, on behalf of Joseph
E. Seagram & Sons, Inc., you requested a tariff classification
ruling.
Photcopies of the subject merchandise were submitted with
your request. Information was submitted with your initial
request dated August 4, 1998. The products include a 750
milliliter bottle of "Glenlivet" single malt Scotch whisky in a
wooden case, and five 200 milliliter bottles of "Glenlivet"
single malt Scotch whisky in a wooden box. The wooden box
represents 39.6 percent of the total value of the 750 milliliter
product and 27 percent of the total value of the five 200
milliliter products.
The applicable subheading for the "Glenlivet" single malt
Scotch whisky imported in wooden boxes will be 2208.30.3030,
Harmonized Tariff Schedule of the United States (HTS), 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 1.8 cents per proof liter.
In addition, the 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.
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 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division