United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89673 - NY J89713 > NY J89677

Previous Ruling Next Ruling
NY J89677





October 31, 2003

CLA-2-22:RR:NC:SP:232 J89677

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5005; 2204.21.5030; 9503.49.0000

Mr. Jay Gerstler
Giorgio Gori USA
80 River Street
Hoboken, NJ 07030

RE: The tariff classification of wine and a stuffed miniature bear from Australia

Dear Mr. Gerstler:

In your letter dated October 8, 2003, on behalf of Banfi Products Corporation, you requested a tariff classification ruling.

A sample and photograph were included with your request. The subject merchandise consists of a 750 milliliter bottle of Stonehaven Limestone Coast Cabernet Sauvignon, which contains 13.5 percent alcohol by volume. The neck of the wine bottle will contain a miniature Koala bear made of plastic, polyester and metal. The bear will be produced in China and shipped to Australia. The bear is wrapped in plastic and contains a plastic ring, which slides over the neck of the bottle.

The combination of the wine and stuffed miniature bear is not classified as a set or a composite good and therefore each item is classified individually.

The applicable subheading for the Stonehaven Limestone Coast Cabernet Sauvignon, if valued not over $1.05 per liter will be 2204.21.5005, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued not over $1.05/liter: red. The duty rate will be 6.3 cents per liter.

The applicable subheading for the Stonehaven Limestone Coast Cabernet Sauvignon, if valued over $1.05 per liter will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: red. The duty rate will be 6.3 cents per liter.

Imports under subheadings 2204.21.5005, 2204.21.5030, HTS, are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.

The applicable subheading for the stuffed miniature Koala bear will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: