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NY 800457

August 1, 1994

CLA-2-09:S:N:N7:232 800457


TARIFF NO.: 0901.21.0030; 2208.90.4530

Ms. Karen E. Jones
Fedway Associates, Inc.
Bldg. 160 Hackensack Avenue
Kearny, NJ 07032

RE: The tariff classification of a gift box containing a bottle of "Paolucci Sambuca" liqueur and a bag of "Lavazza Club" espresso ground coffee from Italy.

Dear Ms. Jones:

In your letter dated July 20, 1994, with additional information provided in a letter dated July 26, 1994, you requested a tariff classification ruling.

Your query concerns the classification of a 750 ml bottle of Sambuca liqueur and a cardboard box containing 250 grams of espresso ground coffee in a sealed aluminum foil bag. The bottle of liqueur and box of coffee are packaged together in a gift box of black cardboard with hollowed out spaces to secure the bottle and the coffee. The value of the liqueur is about $2.50 per bottle, and the value of the coffee is about $1.30 per package. A sample of the item was included with your request. The sample was opened, examined and disposed of.

The applicable subheading for the coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for coffee, roasted...not decaffeinated... in retail containers weighing 2 kg or less. The rate of duty will be free.

The applicable subheading for the liqueur will be 2208.90.4530, HTS, which provides for spirits, liqueurs and other spirituous beverages...other...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. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The coffee sample you have submitted does not appear to be properly marked with the country of origin. The cardboard box containing the coffee itself must be marked in English to indicate that it is a product of Italy.

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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