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NY 852052


MAY 16 1990

CLA-2-22:S:N:N1:232-852052

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.30.3030

Mr. John Defonte
N. J. Defonte Co. Custom Brokers, Inc.
225 Broadway
New York, N. Y. 10007

RE: The tariff classification of Cutty Sark Whisky with two glasses from Scotland.

Dear Mr. Defonte:

In your letter dated March 14, 1990, on behalf of W.A. Taylor & Company, you requested a tariff classification ruling.

A sample of a glass was included with your request. Additional information was submitted in response to our request for information dated March 19, 1990. The subject merchandise consists of a cardboard box with a cellophane window in the front. The box which is valued at $1.53 contains a 750 milliliter bottle of Cutty Sark Whisky, and two glasses. The whisky is valued at $2.99 and the glasses have a combined value of $1.22.

The applicable subheading for the Cutty Sark Whisky and the glasses packaged together as a set 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 5.3 cents per proof liter, plus a Federal Excise Tax of $12.50 per proof gallon.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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