CLA-2-22:OT:RR:NC:2:235
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 Drinking Glass and Cover Gift Set from Italy
Dear Ms. Alford: In your letter dated July 21, 2010, you requested a tariff classification ruling. Additional information was requested by our office and was received on August 12, 2010. The subject merchandise consists of two variations of a gift box containing an alcoholic beverage. The first gift box contains a 375 ml bottle of Disaronno Amaretto Liqueur packaged with a drinking glass, a plastic cover to facilitate mixing of the beverage, and a paper leaflet. All items are packaged together in a cardboard box. The second set consists of the exact same items with a 750 ml bottle of the Amaretto Liqueur in place of the smaller size bottle. The gift box is non-reusable and is designed with a clear front that will display the Disaronno Amaretto Liqueur, facing front with the drinking glass and shaker cover positioned to the left side. The "Disaronno" name and logo is printed on the box. The Disaronno Amaretto Liqueur originates from Italy and is valued at approximately $11.27 for the 750 ml bottle and $6.41 for the 375 ml bottle. The drinking glass and shaker top is also a product of Italy. You indicate that the combined cost is approximaterly 0.22 Euros (28 cents US). The leaflet, box and packaging material is of minimal value. The gift box will be imported packaged ready for retail sale. The subject merchandise is classified as a set under General Rule of Interpretation (GRI) 3(b). The essential character of the set is the liqueur. The applicable subheading for both sets of Disaronno Amaretto Liqueur, drinking glass and shaker top 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 Disaronno Amaretto 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 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division