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NY 868571

NOV 19, 1991



TARIFF NO.: 2208.90.4530

Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a Devonshire Royal Cream Liqueur Gift Set from England and Taiwan.

Dear Mr. Paull:

In your letter dated November 5, 1991, on behalf of Charles Jacquin et Cie., Inc., you requested a tariff classification ruling.

A photograph was included with your original request dated October 16, 1991. The subject merchandise is a gift set which includes a 750 milliliter glass bottle of Devonshire Royal Cream Liqueur, and two stoneware mugs. The liqueur is produced in England and is valued at $5.78. The mugs are produced in Taiwan and are valued at $.50 each. The liqueur and mugs are packaged together in a cardboard box.

The applicable subheading for the Devonshire Royal Cream Liqueur Gift Set will be 2208.90.4530, Harmonized Tariff Schedule of the United States (HTS), which provides for cordials, liqueurs, kirschwasser and ratafia...in containers each holding not over 4 liters. The rate of duty will be 13.2 cents per proof liter. In addition, this product will also be subject to a Federal Excise Tax at the rate of $13.50 per proof gallon, and on proportionate parts of a proof gallon.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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