The tariff classification of Scotch whisky and a display box packaged together in a foreign trade zone

NY H89981 April 11, 2002 CLA-2-22:RR:NC:SP:232 H89981 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 display box packaged together in a foreign trade zone Dear Mr. Bergman: In your letter dated March 27, 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 is described as a 750 milliliter bottle of 18 year old “Glenlivet” Scotch whisky inside a wooden and acrylic display box. The box is labeled with the “Glenlivet” insignia, and is designed to hold the bottle upright. The Scotch has a value of $29.60, and is produced in the United Kingdom. The display box has a value of $17.92, and is a product of China. The Scotch and display box will be packaged as a unit in a U.S. foreign trade zone. The merchandise will be sold at retail sale. The applicable subheading for the “Glenlivet” Scotch whisky and the display 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 “Glenlivet” 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