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HQ 083324

December 21, 1989

CLA-2 CO:R:C:G 083324 STB


TARIFF NO.: 2208.90.6500

Ms. Karen E. Jones
In House Broker
FEDWAY Associates, Inc.
P.O. Box 09
Mt. Laurel, N.J. 08054

RE: [Classification of] A Vodka/Glasses Gift Pack

Dear Ms. Jones:

This letter is in response to your letter of December 6, 1988, requesting a tariff classification for Finlandia Vodka, imported from Finland, and packed with two small glasses. A sample was submitted with your request.


The bottle of Vodka and glasses are packed together in a blue, rectangular cardboard box. The inside of the box has a velvet type material which covers hollowed shapes designed to hold the vodka bottle and the two glasses.

The vodka bottle is made of cut glass, with a capacity of 375 milliliters. The top of the bottle is covered with a blue foil band and the word "Finlandia" appears twice around the circumference of the band. A blue label, matching the color of the cardboard package, is attached to the body of the bottle. The following information appears on the label: "Finlandia 40% alc. by vol. 80 proof distilled from grain 375 ml, Vodka of Finland, Produced by Alko Ltd., Helsinki, Finland, Imported by Palace Brands Company, Farmington, CT, Imported in this bottle."

The two glasses are of the same cut glass design as the bottle, and are each capable of holding approximately 20 milliliters of liquid. Each glass has a label affixed to it which states "Made in Finland".


Are the glasses classified separately or as a set with the Finlandia Vodka?


The classification of the instant merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is determined by General Rule of Interpretation (GRI) 3(b). The Explanatory Notes for this GRI define goods put up in sets for retail sale to mean goods which:

(a) consist of at least two different articles which are prima facie classifiable in different headings,

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity, and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

The instant merchandise meets all these requirements. The Finlandia Vodka and the glasses are classifiable in two different headings. The vodka is classifiable as vodka in Heading 2208, HTSUSA, and the glasses are classifiable as such in Heading 7013, HTSUSA. The vodka and the glasses are put up together for the specific purpose of drinking vodka. Additionally, both gift sets will be sold in their imported condition to retail consumers without repacking.

Once it has been established that the instant merchandise is a set, GRI 3(b) indicates that the goods are to be classified according to the material component which gives them their essential character. According to the Explanatory Notes, factors such as bulk, quantity, weight and value may be considered in determining the essential character.

In the instant case, the essential character of the set is determined by the vodka. It is obvious that the bottle of vodka dominates the glasses in terms of bulk, quantity and weight. Also, according to the information provided by your company, the vodka provides the chief value: $6.40 per bottle compared to 31 cents per glass. The relative prices of the two components indicate that the purchaser is buying the gift set primarily for the vodka, not the glasses.


The instant gift set is classifiable as a set in subheading 2208.90.6500, HTSUSA, which provides for Vodka, valued over $2.05/liter, dutiable at a rate of 13.2 cents per proof liter. The vodka may also be subject to Federal Excise Tax upon importation. See 26 U.S.C. 5001.


John Durant, Director

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