The tariff classification of Grand Marnier Liqueur with glasses gift pack withdrawn from a United States warehouse

N021902 January 25, 2008 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2208.70.0030 Mr. George T. Biris Moet Hennessy USA 85 Tenth Avenue New York, NY 10011 RE: The tariff classification of Grand Marnier Liqueur with glasses gift pack withdrawn from a United States warehouse Dear Mr. Biris: In your letter dated January 15, 2008 you requested a tariff classification ruling. Photocopies of the product packaging were submitted with your request. The subject merchandise consists of a 750 milliliter bottle of Grand Marnier Liqueur packaged with one glass in a cardboard box. The liqueur is a product of France and is valued at $7.53 per bottle. The glasses are produced in China and are valued at $0.76 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 subject merchandise is classified as a set under General Rule of Interpretation (GRI) 3(b). The essential character of the set if the liqueur. The applicable subheading for the Grand Marnier Liqueur/glasses gift pack will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordials…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Grand Marnier 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division