CLA-2-22:OT:RR:NC:2:235
Mr. George T. Biris
Moet Hennessy USA
85 Tenth Avenue,
New York NY 10119
RE: The tariff classification of a Plastic Label for Hennessy Very Special Cognac
Dear Mr. Biris:
In your letter dated February 01, 2013 you requested a tariff classification ruling.
The subject product is a plastic label with an adhesive back. It is designed to be affixed to a one liter size bottle of Hennessy Very Special Cognac. The label is rigid and houses a battery operated illuminating device. The light is designed to stay on for four hours once activated. The product name “Hennessy” is illuminated when the light is active. Text on the label is representative of the products normal labeling. The sole purpose of the label is to draw the attention of patrons to the bottle of Cognac in bars and nightclubs. It is not intended for sale in liquor stores, or in any retail capacity, other than for the stated purpose of enhanced visibility. It is our opinion, that when imported with the bottle of Cognac to which is it is designed to be affixed, that the label will be classifiable with the bottle. If imported separately from the Cognac, the label will be classifiable as printed matter.
The applicable subheading for the Plastic Label when imported with the Bottle of Hennessy will be 2208.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …spirits, liqueurs and other spirituous beverages: spirits obtained by distilling grape wine or grape marc (grape brandy): in containers each holding not over 4 liters: valued over $3.43/liter. The rate of duty will be free.
In addition, each bottle of Cognac 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. If the label is imported separately it will be classifiable based on the method of printing used in the production of the label. If it is produced through a lithographic printing process the applicable subheading will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
If the label is not produced by a lithographic process then the applicable subheading will be 4911.99.8000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division