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NY N011978




June 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.50.0030

Mr. Nicholas J. Bergman
Buchman Law Firm, LLP
10 East 40th Street, Suite 2110
New York, NY 10016

RE: The tariff classification of Gin and Two Glasses packaged together in a foreign trade zone.

Dear Mr. Buchman:

In your letter dated May 24, 2007, on behalf of Pernod Ricard USA, LLC, d/b/a Pernod Ricard USA (“Pernod”), you requested a tariff classification ruling.

The subject merchandise consists of a gift box containing a 750 ml bottle of Beefeaters Gin and two glasses with the Beefeater figure etched on the front. The gift box is non-reusable, composed of cardboard and plastic designed with a clear front that will display the Gin bottle upright, facing front with the etched glasses positioned on either side of the Gin. The “Beefeater” name is printed on the box. The Gin originates from England and is valued at approximately $5.00. The glassware is made in France, printed in Canada and has a combined value of $1.88. The box and packaging material is of minimal value. The Gin and glassware will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold in retail stores.

The applicable subheading for the gift box containing Beefeater Gin and two glasses will be 2208.50.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gin and Geneve: In containers each holding not over 4 liters: The rate of duty will be free. In addition, each bottle of Beefeater Gin 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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