The tariff classification of a liqueur with two glasses packaged together in a United States foreign trade zone

NY K86482 June 9, 2004 CLA-2-22:RR:NC:SP:232 K86482 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Mr. Nicholas J. Bergman Buchman Law Firm, LLP 10 East 40th Street New York, NY 10016 RE: The tariff classification of a liqueur with two glasses packaged together in a United States foreign trade zone Dear Mr. Buchman: In your letter dated May 25, 2004, on behalf of Pernod Ricard, LLC, you requested a tariff classification ruling. You submitted descriptive literature and a product photograph with your request. The subject merchandise consists of a cardboard gift box, with a clear plastic window in the front, which contains a 750-ml bottle of Bushmill’s Irish Cream Liqueur and two drinking glasses. The gift box displays the bottle and glasses in an upright position. The Bushmill’s Irish Cream Liqueur is a product of Ireland and is valued at $7.25. The glasses are produced in China and are valued at $0.75 each. The value of the packaging is said to be minimal. The liqueur and glasses will be imported and then packaged together in a foreign trade zone in the United States. The gift boxes will be sold at retail sale. The applicable subheading for the liqueur/glasses gift box will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for…spirits, liqueurs and other spirituous beverages: Liqueurs and cordials...In containers each holding not over 4 liters. The rate of duty will be free. In addition, the Bushmill’s Irish Cream Liqueur 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