CLA-2-22:S:N:N1:232-870827
6304.91.0040
Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006
RE: The tariff classification of various bottled wines with a
decorative textile bottle cover from Italy.
Dear Ms. Muoio:
In your letter dated December 26, 1991, with additional
information provided in letters dated January 16, 1992 and
January 23, 1992, you requested a tariff classification ruling on
behalf of Banfi Vintners, 21 Banfi Plaza, Farmingdale, NY 11735.
Your query concerns the classification of a three-bottle
gift pack of wines from Italy. The wines are red, white and
blush. One of the bottles is wrapped in a decorative textile
bottle cover which you state will be imported into Italy from
Taiwan or Thailand, where it will be placed on the bottle before
the entire three-bottle pack is shipped to the United States. A
sample, which will be returned to you, was included with your
request.
The applicable subheading for the wines will be 2204.21,
Harmonized Tariff Schedule of the United States (HTS), which
provides for wine of fresh grapes, including fortified
wines...other wine...in containers holding 2 liters or
less...other...of an alcoholic strength by volume not over 14
percent vol...valued over $1.05/liter. For red wine, the
applicable subheading will be 2204.21.4030, for white wine
2204.21.4045 and for blush wine 2204.21.4060, HTS. The rate of
duty for all three wines will be 9.9 cents per liter.
Additionally, there is a Federal Excise Tax of $1.07 per wine
gallon on still wines containing not more than 14 percent of
alcohol by volume.
The textile bottle cover has been previously classified
under 6304.91.0040, HTS, in New York Ruling 862807 dated May 8,
1991.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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