The tariff classification of Disaronno Amaretto Liqueur with Glass Mini bowls Gift Pack from Italy

N055597 April 1, 2009 CLA-2-22:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 2208.70.0030; 7013.49.2000 Ms. Tonya R. Alford Bacardi U.S.A., Inc. One Imeson Park Blvd Jacksonville, FL 32218 RE: The tariff classification of Disaronno Amaretto Liqueur with Glass Mini bowls Gift Pack from Italy Dear Ms. Alford: In your letter dated March 23, 2009, you requested a tariff classification ruling. The subject merchandise consists of two versions of a gift box containing a 375 ml bottle of Disaronno Amaretto Liqueur packaged with an Italian design mini bowl and a 750 ml bottle of Disaronno Amaretto packaged with two Italian designed mini bowls in a cardboard box. The gift box is non-reusable and is designed with a clear front that will display the mini bowls. The "Disaronno" name and logo is printed on the box. The Disaronno Amaretto Liqueur originates from Italy. The 375 ml bottle of Disaronno is valued at approximately $6.09 and the 750 ml bottle is valued at approximately $10.69. The mini bowls are also a product of Italy with a unit value of $1.00 each. The box and packaging material is of minimal value. The gift box will be sold at retail sale.      The subject merchandise does not constitute a set under General Rule of Interpretation (GRI) 3(b), because the mini bowls do not facilitate the direct consumption of the liqueur. The applicable subheading for the Disaronno Amaretto Liqueur (375ml and 750 ml) 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 Disaronno Amaretto 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. The applicable subheading for the glass Italian Design Mini Bowls will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 three dollars each. The rate of duty will be 22.5 percent ad valorem. 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 and Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division