CLA-2-22:OT:RR:E:NC:232
Ms. Tonya R. Alford
Bacardi U.S.A., Inc.
One Imeson Park Blvd. Bldg#100
Jacksonville, FL 32218
RE: The tariff classification of Bombay Sapphire Gin with stainless steel olive picks, olive spoon and olive tray packaged together in a foreign trade zone.
Dear Ms. Alford:
In your letter dated April 24, 2009, you requested a classification ruling.
The subject merchandise consists of a gift box containing a 750 ML bottle of Bombay Sapphire Gin, stainless steel olive picks and a stainless steel olive tray. The gift box is non-reusable and is composed of cardboard and plastic. It is designed with a clear front that will display four olive picks, an olive spoon and olive tray to the right side of the bottle of Gin. The “Bombay Sapphire, Distilled London Dry Gin” name and logo is printed on the bottle that is easily displayed through the plastic front. The Gin originates from England and is valued at approximately $7.00.
The olive picks are in a set of four, made of 18/8 stainless steel. Each pick measures 3 ½? inches in length with a decorative ball on top and one tine. The olive picks originate from China and are valued at approximately 28¢ a package. The olive spoon is made of 18/8 stainless steel, measures 8? inches in length and is slotted to permit juice to drain. The olive spoon originates from China and is valued at 77¢ each. The olive tray measures 8? inches in length, originates from China and is valued at 77¢ each. The paper booklet, gift box and plastic inserts are all of United States origin and are of minimal value. The Gin, olive picks, spoon and tray will be packaged as a unit in a U.S. foreign trade zone. The gift box will be sold at retail sale.
The subject merchandise does not constitute a set under GRI 3(b), because unlike glasses or a bottle cradle, the picks, spoon and the holder do not facilitate the direct consumption of the Gin.
The applicable subheading for the Bombay Sapphire Gin will be 2208.50.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gin and Geneve…in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Beefeater Gin 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.
The applicable subheading for the olive picks and tray will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the olive spoon will be 8215.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: spoons and ladles: with stainless steel handles: other. The rate of duty will be 6.8 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 for (chapter 22) at (646) 733-3031, National Import Specialist Ann Taub for (chapter 73) at (646) 733- 3018 and National Import Specialist Kathy Campanelli for (chapter 82) at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division