The tariff classification of an Irish whisky with glasses gift box withdrawn from a United States warehouse

NY G83110 October 24, 2000 CLA-2-22:RR:NC:SP:232 G83110 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Mr. David Eisenberg Harbor Industries (U.S.) Ltd. 275 Grand Blvd. Westbury, New York 11590 RE: The tariff classification of an Irish whisky with glasses gift box withdrawn from a United States warehouse Dear Mr. Eisenberg: In your letter dated October 2, 2000 you requested a tariff classification ruling. A “comp sample” was submitted with your request. The subject merchandise consists of a 750 milliliter bottle of Clontarf Irish Whisky packaged with two glasses in a cardboard box with a clear plastic window in the front. The Clontarf Irish Whisky is a product of Ireland and is valued at $5.00. The glasses are produced in Turkey and are valued at $.27 each. The products are imported and then packaged into the gift boxes in a warehouse in the United States using U.S. packaging materials. The merchandise is packaged for Better Beverage Importers. The applicable subheading for the Irish whisky/glasses gift box will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Whiskies: Irish and Scotch...in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Clontarf Irish 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 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division