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NY A82857




April 30, 1996

CLA-2-22:RR:NC:FC:232 A82857

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.30.6065

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, New York 10022-3219

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of two boxed sets from Canada; Article 509

Dear Mr. Pellegrini:

In your letter dated April 19, 1996, on behalf of Joseph E. Seagram & Sons, Inc., you requested a ruling on the status of two boxed sets from Canada under the NAFTA.

Information was submitted with your initial request dated February 2, 1996. The subject merchandise consists of a boxed set containing Canadian whisky and two drinking glasses, and a boxed set containing Canadian whisky and a plastic pourer. The spirit component of each set will be whisky which is distilled in Canada. The whisky will represent over 75 percent of the value of each set. The bottles will be produced in Canada or the United States. The glasses will be produced in various countries, but not in Canada, the United States or Mexico. The plastic pourers will be produced in the People's Republic of China or in Taiwan. The packaging, which consists of an inexpensive cardboard container will be produced in Canada or the United States. All of the packaging operations will be performed in Canada.

The applicable tariff provision for the boxed set containing Canadian whisky and drinking glasses and the boxed set containing Canadian whisky and a plastic pourer will be 2208.30.6065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Whiskies...other...other: In containers each holding not over 4 liters...other. The general rate of duty will be 5.3 cents per proof liter. In addition, the products are 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.

Each of the non-originating materials used to make the boxed sets has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/22. The boxed set containing Canadian whisky and drinking glasses and the boxed set containing Canadian whisky and a pourer will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. It is noted that the Federal Excise tax of $13.50 per proof gallon will still be applicable.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,

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