CLA-2-22:S:N:N7:232 801174
Mr. John B. Pelligrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of a boxed set consisting of a bottle of whisky from Canada and a decorative pourer from either People's Republic of China or Taiwan.
Dear Mr. Pelligrini:
In your letter dated August 5, 1994, on behalf of Joseph E. Seagram & Sons, Inc., you requested a tariff classification ruling.
Your query concerns the classification of a 1.75 liter glass bottle of Canadian whisky packaged as a boxed set together with a decorative plastic pourer whose origin will be either Taiwan or the People's Republic of China. The decorative pourer is made primarily of plastic, shaped like a royal monarch's crown, and containing a battery operated bulb which lights up when any whisky is poured from the bottle. The spirits and pourers will be packaged as a unit in a foreign trade zone. The pourer represents approximately 14 percent of the aggregate value of the set. A sample of the pourer was forwarded with your inquiry. The sample was opened, examined and disposed of.
The applicable subheading for the boxed set of whisky and pourer will be 2208.30.6065, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages...whiskies...other...other...in containers each holding not over 4 liters...other. The rate of duty will be 6.6 cents per proof liter. Additionally, imports under this subheading may be subject to a Federal Excise Tax (26 USC 5001) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport