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HQ 965441





July 12, 2002

CLA-2 RR:CR:GC 965441 AML

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.30.30

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

RE: Spirits packaged with glassware

Dear Mr. Pellegrini:

This is in reply to your letter dated February 7, 2002, on behalf of Joseph E. Seagram & Sons, Inc., in which you requested a ruling, under the Harmonized Tariff Schedule of the United States (HTSUS), regarding the classification of spirits packaged with glassware. Your original inquiry, directed to U.S. Customs Office of Field Operations, was forwarded to this office. Pictorial representations of three of the four articles and descriptive literature were provided for our consideration.

FACTS:

The articles under consideration are four sets of spirits packaged with glassware, described as follows:

Set A – 750-ml bottle of “Crown Royal” packaged with two glasses in a cardboard and plastic package.

Set B – 1.75-ml (sic?) bottle of “Crown Royal” packaged with four glasses in a cardboard and plastic package.

Set C – 750-ml bottle of “Crown Royal Special Reserve” packaged in a gold display case with two clear glasses.

Set D - 750-ml bottle of “Crown Royal Special Reserve” packaged in a wood veneered, box-like case with two etched glasses with gold stems.

You clarified via telephone with members of my staff that the “gold” articles are only painted gold in color.

ISSUE:

Whether the subject merchandise is properly classifiable as sets?

LAW AND ANALYSIS:

Customs treatment and classification of spirits packaged with glassware is well established. Because such articles upon importation are prima facie classifiable under separate headings of the HTSUS (viz. heading 2208, HTSUS, which provides for the spirits and heading 7013, HTSUS, which provides for the glassware), resort must be made to GRI 3 for purposes of classification. In considering whether the subject articles are sets for retail sale in accord with GRI 3(b), we evaluate the articles against the specified requirements that a product must meet to qualify for classification thereunder. The articles must:

(a) consist of at least 2 different articles which are prima facie classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) be put up in a manner suitable for sale directly to users without repacking.

Headquarters Ruling Letter (HQ) 954579, dated October 6, 1993, addresses Customs position on the classification of spirits imported with glassware that are substantially similar to those under consideration. See also HQ 082954, dated December 20, 1989 (wherein Customs classified a combination of champagne and champagne glasses packaged together for retail sale upon importation as a set) and HQ 956368, dated July 7, 1994 (wherein Customs classified a cardboard package of spirits and two glasses packaged together for retail sale upon importation as a set). See also New York Ruling Letter (NY) A82857, dated April 30, 1996 (wherein Customs classified a combination of spirits, glasses and a plastic pourer, packaged together for retail sale upon importation, as a set), and NY 801174, dated August 17, 1994 (wherein Customs classified a combination of spirits and a decorative pourer packaged together upon importation as a set). It is noted that all of these rulings were issued to you. Accordingly, we incorporate the LAW AND ANALYSIS section of HQ 954759 in this decision, as it is dispositive of the classification issue you have raised.

Given the conventional, cardboard packaging of sets A and B, we find there to be no issue as to packaging. Such packaging is readily and commonly disposable. We find that the issue of packaging vis-à-vis sets C and D are, as with the classification issue above, also subject of longstanding Customs decisions. In HQ 082955, dated May 29, 1990, we held that a “ceramic flagon” is a container of “a kind normally used for packaging premium whiskies” and therefore was classifiable pursuant to GRI 5(b) as “usual” packaging. This determination was followed in HQ 086874, dated June 28, 1990 and NY D82176, dated September 29, 1998 (wherein a wooden box, which accounted for approximately 40% of the value of the combined value of the spirits and the box, was held to be an ordinary container).

Therefore, the merchandise at issue should be classified (as sets pursuant to GRI 3(b)) under subheading 2208, HTSUS, which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent volume.

HOLDING:

The four sets comprised of spirits imported with glassware (and in the cases of sets C and D with containers) are classified under subheading 2208.30.30, HTSUS, which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent volume; spirits, liqueurs and other spirituous beverages: whiskies: Irish and Scotch: in containers each holding not over 4 liters: other.

Sincerely,

Myles B. Harmon, Acting Director

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