CLA-2-22:OT:RR:NC:232
Ms. Kim Ferrandino
Diageo Americas Supply, Inc.
801 Main Avenue
Norwalk, CT. 06851
RE: The tariff classification of Romana Sambuca Liqueur with glasses gift pack withdrawn from a United States warehouse
Dear Ms. Ferrandino:
In your letter dated February 2, 2010, you requested a tariff classification ruling. Photocopies of the product were submitted with your request. The subject merchandise consists of a gift box containing a 750 milliliter bottle of Romana Sambuca Liqueur packaged with two drinking cups. The drinking cups are composed of glass with handles and bases made of stainless steel. The gift box is non-reusable and is designed with a clear front to display the liqueur and the drinking cups. The “Romana Sambuca” name and logo are printed on the box and drinking cups. The Romana Sambuca Liqueur originates from Italy; the drinking cups originate from Asia. The products are imported and then packaged into gift boxes in a warehouse in the United States using domestic packaging materials.
The subject merchandise is classified as a set under General Rules of Interpretation (GRI) 3(b). The essential character of the set is the liqueur.
The applicable subheading for the Romana Sambuca Liqueur/drinking cups gift pack 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 Romana Sambuca Liqueur 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