CLA-2-22:OT:RR:NC:N5:232
Donald Brooks
Diageo North America
200 Elm Street Stamford, CT 06901
RE: The tariff classification of Bailey’s Original Irish Cream with Glass Embossed Mug from Ireland
Dear Mr. Brooks:
In your letter dated April 5, 2024, you requested a tariff classification ruling.
The subject merchandise consists of a gift box containing a 750 ml bottle of Bailey’s Original Irish Cream in a cardboard box with a glass embossed mug. The purpose of the value-added (VAP) packaging is to encourage the consumer to buy both the Bailey’s bottle and enjoy consuming it in the glass mug provided. The gift box is non-reusable and is designed with a clear front that will display the Bailey’s Original Irish Cream side by side with the glass embossed mug. The name and logo are printed on the box. The brand “Bailey’s” is embossed on the 32 cl (10.8205 oz) glass mug. The 750 ml bottle of Bailey’s Original Irish Cream originates from Ireland and is valued at approximately $10.43. The glass embossed mug is a product of the United Arab Emirates with a unit value of $1.04 each. The box and packaging material is of minimal value. The gift box will be sold at 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 Bailey’s Original Irish Cream.
The applicable subheading for the gift box containing the 750 ml Bailey’s Original Irish Cream and glass embossed mug will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: In containers each holding not over 4 liters. The general 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division