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NY B88231




July 29, 1997

CLA-2-22:RR:NC:SP:232 B88231

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.70.0030; 6911.10.8010

Mr. Richard J. DeCicco
Harbor Import Co.
300 Executive Drive
Edgewood, New York 11717

RE: The tariff classification of liqueur and espresso cup gift box withdrawn from a United States warehouse.

Dear Mr. DeCicco:

In your letter dated July 16, 1997 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise consists of a 375 milliliter bottle of Romana Sambuca, and a 375 milliliter bottle of Romana Black packaged in a cardboard box with two espresso cups. The Romana Sambuca and the Romana Black are valued at $5.69 and $5.64, respectively. The cups are values at $0.252 each. The alcoholic beverages are produced in Italy and the cups are made in China. These products are imported and then packaged into the gift box in the United States using U.S. packaging materials.

The applicable subheading for the Romana Sambuca and the Romana Black will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for liqueurs and cordials...in containers each holding not over 4 liters. The rate of duty will be 8.1 cents per proof liter. In addition, the liqueurs 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.

The applicable subheading for the espresso cups will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, articles of porcelain or china not available in specified sets. The rate of duty will be 24.4 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. As per the telephone conversation with your office on July 22, 1997, the country of origin of the products must be shown in the same size lettering and in close proximity to "Italian Design Espresso Cups", and wherever a United States address is shown. Also note that each of the cups must be marked with the country of origin You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 212-466-5730.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Product Branch

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