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July 30, 1999

CLA-2-22:RR:NC:SP:232 E85010

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.30.3030

Mr. Robert J. Ptacek
Harbor Import Co.
300 Executive Drive
Edgewood, New York 11717

RE: The tariff classification of an alcoholic beverage/glasses gift box withdrawn for a United States warehouse.

Dear Mr. Ptacek:

In your letter dated July 14, 1999 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise consists of a gift box which contains a 750 milliliter bottle of Cutty Sark Scotch and two glasses. The Cutty Sark is produced in Scotland and has a value of $7.33. The glasses are produced in China and have a value of $0.30 each. The Cutty Sark and the glasses are imported and then packaged into the gift box in a warehouse in the United States using U.S. packaging material. The product will be packaged for SKYY Spirits, Inc.

The applicable subheading for the gift box of Cutty Sark Scotch with two glasses will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Whiskies: Irish and ScotchÂIn containers each holding not over 4 liters. The rate of duty will be 0.9 cents per proof liter. In addition, the Scotch is subject to 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.

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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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