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NY 870827

Feb 20, 1992



TARIFF NO.: 2204.21.4030; 2204.21.4045; 2204.21.4060; 6304.91.0040

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of various bottled wines with a decorative textile bottle cover from Italy.

Dear Ms. Muoio:

In your letter dated December 26, 1991, with additional information provided in letters dated January 16, 1992 and January 23, 1992, you requested a tariff classification ruling on behalf of Banfi Vintners, 21 Banfi Plaza, Farmingdale, NY 11735.

Your query concerns the classification of a three-bottle gift pack of wines from Italy. The wines are red, white and blush. One of the bottles is wrapped in a decorative textile bottle cover which you state will be imported into Italy from Taiwan or Thailand, where it will be placed on the bottle before the entire three-bottle pack is shipped to the United States. A sample, which will be returned to you, was included with your request.

The applicable subheading for the wines will be 2204.21, Harmonized Tariff Schedule of the United States (HTS), which provides for wine of fresh grapes, including fortified wines...other wine...in containers holding 2 liters or less...other...of an alcoholic strength by volume not over 14 percent vol...valued over $1.05/liter. For red wine, the applicable subheading will be 2204.21.4030, for white wine 2204.21.4045 and for blush wine 2204.21.4060, HTS. The rate of duty for all three wines will be 9.9 cents per liter. Additionally, there is a Federal Excise Tax of $1.07 per wine gallon on still wines containing not more than 14 percent of alcohol by volume.

The textile bottle cover has been previously classified under 6304.91.0040, HTS, in New York Ruling 862807 dated May 8, 1991.

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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