CLA-2-22:OT:RR:E:NC:232
Ms. Tonya R. Alford
Bacardi U.S.A., Inc.
One Imeson Park Blvd
Jacksonville, FL 32218
RE: The tariff classification of Disaronno Amaretto Liqueur with Glass Ice Bucket Gift Pack from Italy
Dear Ms. Alford:
In your letter dated July 23, 2008, you requested a tariff classification ruling.
The subject merchandise consists of a gift box containing a 750 ml bottle of Disaronno Amaretto Liqueur with a glass ice bucket. The gift box is non-reusable, composed of cardboard and plastic designed with a clear front that will display the Disaronno Amaretto Liqueur, facing front with the glass ice bucket positioned to the right. The "Disaronno" name and logo is printed on the box. The Disaronno Amaretto Liqueur originates from Italy and is valued at approximately $9.33. The glass ice bucket is made in Italy and you stated the unit value for it is $4.00 each. The box and packaging material is of minimal value. The gift box will be sold at retail sale. The subject merchandise does not constitute a set under GRI 3(b), because the glass ice bucket does not facilitate the direct consumption of the liqueur.
The applicable subheading for the Disaronno Amaretto Liqueur will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liqueurs and Cordials…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Disaronno Amaretto Liqueur is subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax rate at the like rate on all fractional parts of a proof gallon.
The applicable subheading for the glass ice bucket will be 7013.49.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem.
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 and Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division