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September 13, 1999

CLA-2-22:RR:NC:SP:232 E86419

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.30.6065; 7326.90.3500

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

RE: The tariff classification of Canadian whisky and a stainless steel flask packaged together in a foreign trade zone.

Dear Mr. Pellegrini:

In your letter dated August 19, 1999, on behalf of Joseph E. Seagram & Sons, Inc., you requested a tariff classification ruling.

A sample of the flask and of the retail packaging were included with your request. Information was submitted with your initial request dated June 11, 1999. The subject merchandise consists of either a 750 milliliter or 1.75 liter bottle of Canadian whisky and a stainless steel flask packaged together in a foreign trade zone. The products are packaged for retail sale in a cardboard box, which has a cellophane window in the front. The 750 milliliter bottle of Canadian whisky has a cost of $9.58, and the 1.75 liter bottle has a cost of $12.77. The stainless steel flask is produced in the PeopleÂ’s Republic of China, and has a cost of $3.88.

The applicable subheading for the Canadian whisky will be 2208.30.6065, Harmonized Tariff Schedule of the United States (HTS), which provides for WhiskiesÂotherÂother: In containers each holding not over 4 litersÂother. The general rate of duty will be 1.2 cents per proof liter. In addition, the Canadian whisky 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 stainless steel flask will be 7326.90.3500, HTS, which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the hand bag. The rate of duty will be 7.8 percent ad valorem.

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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