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NY 898045

May 26, 1994

CLA-2-22:S:N:N7:232 898045


TARIFF NO.: 2204.21.8060; 2402.10.8000

Ms. Mary Jo Muoio
Barthco International, Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of a cedar box containing port wine from Portugal and three cigars from the Dominican Republic.

Dear Ms. Muoio:

In your letter received on May 19, 1994 you requested a tariff classification ruling on behalf of Kobrand Corporation, 134 East 40th Street, New York, NY 10016.

Your query concerns the classification of a cedar box containing a 375 ml bottle of port wine (containing 20 percent of alcohol by volume) from Portugal as well as three cigars from the Dominican Republic. You state that the wine will be shipped from Portugal to a foreign trade zone in the Dominican Republic, where it will be packed with the three cigars into the cedar box which is then shrink-wrapped. A sample of the item was included with your request. The sample was opened, examined and disposed of.

The applicable subheading for the port wine will be 2204.21.8060, 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 over 14 percent vol....other ...other. The duty rate will be 26.4 cents per liter. Imports under this subheading are also subject to Federal Excise Tax (26 U.S.C. 5001 and 5041) of $1.57 per wine gallon on still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume.

The applicable subheading for the cigars will be 2402.10.8000, HTS, which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes...cigars, cheroots and cigarillos, containing tobacco...each valued 23 cents or over. The rate of duty will be 2
$1.26 per kilogram plus 3 percent ad valorem. Imports under this provision are subject to Federal Excise Tax (26 U.S.C. 5701) of:

1) $1.125 per 1,000 on cigars weighing not more than 3 pounds per 1,000;
2) 12.75 percent of the price for which sold but not more than $30 per 1,000.

Articles classifiable under subheading 2402.10.8000, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

The cedar box is considered packing for the port wine and the cigars. Its value should be pro-rated between these two products.

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). Accordingly, the outside of the cedar box should be marked to show that the port is a product of Portugal, the cigars are products of the Dominican Republic, and the item is packaged in the Dominican Republic. Additionally, the inside face lid of the box must show the country of origin of the cigars.

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
Area Director

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