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NY N012621




July 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.50.0030; 7323.93.0080

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

RE: The tariff classification of Beefeater Gin and Stainless Steel Cocktail Shaker packaged together in a foreign trade zone.

Dear Mr. Buchman:

In your letters dated June 8, 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 1.75 L bottle of Beefeater Gin and a stainless steel cocktail shaker. The gift box is non-reusable, composed of cardboard and plastic designed with a clear front that will display the Gin upright, facing front with the cocktail shaker, printed with “Beefeater Imported Gin” positioned to the right. The Beefeater name and logo is printed on the box. The Gin originates from England and is valued at approximately $10.00. The stainless steel cocktail shaker is made in China and has a value at $2.61. The box and packaging material is of minimal value. The Gin and stainless shaker will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold at retail sale.

The subject merchandise does not constitute a set under GRI 3(b), because unlike the glasses or a bottle cradle, the cocktail shaker does not facilitate the direct consumption of the Gin.

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

The applicable subheading for the stainless steel cocktail shaker will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, of stainless steel, other. The duty rate will be 2 percent ad valorem.

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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