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NY N024655




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.90.5000

Ms. Tonya Alford
Bacardi U.S.A., Inc.
One Imeson Park Blvd.
Building 100
Jacksonville, Florida 32218

RE: The tariff classification of an alcoholic beverage gift set from a foreign trade zone

Dear Ms. Alford:

In your letter dated March 12, 2008, you requested a tariff classification ruling.

Copies of photographs of the products were included with your request. The subject merchandise consists of a gift set containing an alcoholic beverage and glasses. The gift set will contain either a 1 liter bottle or 750 milliliter bottle of Tequila Cazadores with two glasses and will be packaged together in a U.S. origin cardboard container. The Tequila Cazadores is a product of Mexico and is valued at $31.76 (750 milliliters) or $33.33 (1 liter) per bottle. The glasses are products of China and are valued at $0.78 each. All of the above products will be packaged in a U.S. foreign trade zone in Jacksonville, Florida.

For classification purposes, these items are considered to be sets. According to the guidelines set forth by GRI 3 (b), the essential character of this set is the Tequila Cazadores.

The applicable subheading for the Tequila Cazadores Glass Sets will be 2208.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Tequila: In containers each holding not over 4 liters. The rate of duty will be Free. In addition, the Tequila Cazadores is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the rate of 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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