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NY N025909




April 21, 2008

CLA-2-70:OT:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.37.2000, 2208.20.4000

Mr. George T. Biris
Moet Hennessy USA
85 Tenth Avenue
New York, NY 10011

RE: The tariff classification of two glasses from Italy and a bottle of cognac from France

Dear Mr. Biris:

In your letter dated April 1, 2008, you requested a tariff classification ruling. A photograph was submitted with your ruling request.

You state in your letter that during the holiday season you import gift packs which include a bottle of spirits packaged together with glassware and sold to liquor stores, i.e., as gift sets. The essential character of this set is imparted by the spirits.

You now state that this year you would like to import the spirits (Hennessy Cognac -750ML) and the glassware separately. The cognac will be imported from France and the glasses from Italy.

In your letter you indicate the unit value of each glass is over thirty cents but not over three dollars each.

The tariff classification number you suggest for the glasses is no longer in effect. In 2007 it was replaced by 7013.37.2000.

The applicable subheading for the glasses will be 7013.37.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other drinking glasses, other than of glass-ceramics: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 22.5 percent ad valorem.

The applicable subheading for the Hennessy Cognac will be 2208.20.4000, HTSUS, which provides forSpirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc (grape brandy): In containers each holding not over 4 Liters: Valued over $3.43/liter. The rate of duty will be free. In addition, each bottle of Cognac 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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