CLA-2-22:RR:NC:SP:232 K82120
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of Alize Red Passion packaged with a glass from France
Dear Mr. Hoffacker:
In your letter dated December 19, 2003, on behalf of Kobrand Corporation, you requested a tariff classification ruling.
A copy of a label approval from the Bureau of Alcohol, Tobacco and Firearms (BATF) was included with your request. A sample was sent with your initial request dated November 14, 2003. The sample was examined and is being returned as per your request. The subject merchandise consists of a 750 milliliter bottle of Alize Red Passion packaged with a long stem glass in a cardboard box. The Alize Red Passion is a product of France and is described on the product label as “a blend of natural passion fruit, cranberry and cognac.” The alcohol content is 16 percent by volume. The glass is a product of China and is valued at $1.53. The total value of the product is $48.32. The BATF label approval indicates that the Alize Red Passion is a “Distilled Spirits Specialty.” For classification purposes, this item is considered a set. According to the guidelines set forth by GRI 3 (b), the essential character of this set is the Alize Red Passion.
The applicable subheading for the Alize Red Passion packaged with a glass will be 2208.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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…other… other. The rate of duty will be 21.1 cents per proof liter. In addition, the Alize Red Passion 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.
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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division