The tariff classification of Scotch Whisky and a cradle packaged together in a foreign trade zone.

NY H89587 April 8, 2002 CLA-2-22:RR:NC:SP:232 H89587 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Mr. Nicholas J. Bergman Buchman & O’Brien 10 East 40th Street New York, N.Y. 10016 RE: The tariff classification of Scotch Whisky and a cradle packaged together in a foreign trade zone. Dear Mr. Bergman: In your letter dated March 19, 2002, on behalf of Austin, Nichols & Co., Inc., d/b/a Pernod Ricard USA, you requested a tariff classification ruling. A photograph was included with your request. The subject merchandise consists of a gift box containing a 1.75 liter bottle of “Chivas Regal” Scotch whisky and a cradle composed of wood and metal. The cradle is designed and used to assist in pouring the Scotch in the bottle, and is labeled with the “Chivas Regal” insignia. The Scotch has a value of $30.81, and will originate in the United Kingdom. The cradle has a value of $6.48, and is produced in Taiwan. The Scotch and cradle will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold at retail sale. The applicable subheading for the gift box containing “Chivas Regal” Scotch whisky and the cradle 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 “Chivas Regal” 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 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