CLA-2-22:RR:NC:2:232
Mr. Nicholas J. Bergman
Buchman Law Firm, LLP
10 East 40th Street, Suite 2110
New York, NY 10016
RE: The tariff classification of Vodka and Two Cordial Glasses packaged together in a foreign trade zone.
Dear Mr. Buchman:
In your letter dated May 24, 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 750 ml bottle of Stolichnaya Vodka and two cordial glasses with the “Stoli” name etched on the front. The gift box is non-reusable, composed of cardboard and plastic designed with a clear front that will display the Vodka bottle upright, facing front with the etched glasses positioned to the right, one on top of the other. The Stolichnaya/”Stoli” name and insignia are printed on the box. The vodka originates from Russia and is valued at approximately $5.00. The glassware is made in China and has a combined value of $1.72. The box and packaging material is of minimal value. The Vodka and glassware will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold in retail stores.
The applicable subheading for the gift box containing Stolichnaya Vodka and two cordial glasses will be 2208.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … in containers each holding not over 4 liters; valued over $2.05 per liter. The rate of duty will be free. In addition, the Stolichnaya Vodka 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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division