CLA-2-22:OT:RR:NC:2:235
Ms. Tonya R. Alford
Bacardi Distribution Center
One Imeson Park-Blvd
Jacksonville, Florida 32226
RE: The tariff classification of Grey Goose Vodka with an attached plastic light from France and China
Dear Ms. Alford:
In your letter dated October 11, 2013, you requested a tariff classification ruling. The sample you provided will be retained for reference.
The instant product consists of a 1.75 liter bottle of Grey Goose Vodka. The bottle label indicates it contains 40 percent alcohol by volume. The bottle consists of clear and frosted glass. It depicts a blue, white, and silver scene in which a flock of geese fly above a glacial lake. The Vodka is distilled and bottled in France. An inexpensive plastic light fixture consisting of a round plastic base powered by two AA batteries will be affixed to the bottom of the glass bottle. The light fixture is produced in China. There is a strip of adhesive tape within the base which is used to attach the bottle to the base. The glass bottle has a small indentation in its base into which the plastic light housing is lined up and set. The plastic base is designed specifically for use with this bottle. You state that it will be affixed to the bottle in France prior to importation into the United States. You also emphasize that the light will not be imported or sold separately.
The applicable subheading for the Grey Goose Vodka with the attached plastic light will be 2208.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vodka…in containers each holding not over 4 liters; valued over $2.05 per liter”. The rate of duty will be free.
In addition, the Grey Goose Vodka 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.
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.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division