The tariff classification of a Irish whisky with a glass pitcher in gift box withdrawn from a United States warehouseDear Mr. Lowe:

NY I87038 October 18, 2002 CLA-2-22:RR:NC:SP:232 I87038 CATEGORY: Classification TARIFF NO.: 2208.30.3030 ; 7013.39.2000; 7013.39.5000; 7013.39.6000 Mr. Steven Lowe Harbor Industries (U.S.) Ltd. 275 Grand Blvd. Westbury, New York 11590 RE: The tariff classification of a Irish whisky with a glass pitcher in gift box withdrawn from a United States warehouse Dear Mr. Lowe: In your letter dated September 25, 2002 you requested a tariff classification ruling. A “comp sample” was submitted with your request. The subject merchandise consists of a 750 milliliter bottle of Tullamore Dew Irish Whisky packaged with a glass pitcher in a cardboard box. The Tullamore Dew Irish Whisky is a product of Ireland and is valued at $6.48. You indicate that the “pitcher glass” is from France and is valued at $1.14. However, the submitted sample indicates that the pitcher originates in China. 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 Allied Domecq Spirits & Wines. The applicable subheading for the Tullamore Dew Irish Whisky 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 Tullamore Dew 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. When the value of the glass pitcher as imported is not over $3 each, the applicable subheading will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: valued not over $3 each. The rate of duty will be 24 percent ad valorem. When the value of the glass pitcher as imported is valued over $3 but not over $5 each, the applicable subheading will be 7013.39.5000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem. When the value of the glass pitcher as imported is valued over $5 each, the applicable subheading will be 7013.39.6000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. 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