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NY 813202

August 7, 1995

CLA-2-22:S:N:N7:232 813202


TARIFF NO.: 2208.90.4530; 7013.29.2000; 7323.99.9030

Ms. Marie Russo-Chanley
William Grant & Sons, Inc.
130 Fieldcrest Avenue
Raritan Center
Edison, New Jersey 08837

RE: The tariff classification of Frangelico Liqueur imported with two cups and two coasters from Italy.

Dear Ms. Russo-Chanley:

A sample and information were submitted with your initial request dated June 29, 1995. The subject merchandise consists of a bottle of Frangelico Liqueur imported with two cups and two coasters packaged together in a cardboard gift box. The Frangelico Liqueur is in a glass bottle having a capacity of 375 milliliters and is produced in Italy. The two cups, which are described as "aperitif cups" have the appearance of "demitasse" cups. They are composed of gold colored metal bases with handles, which are designed to hold removable clear glass cups. The price of one cup is 51 cents. The two coasters are the same golden metal as the cup bases, and appear to be saucers for the cups. The cups and coasters are products of Taiwan. The gift box is a rectangular cardboard package with a clear plastic window in the front. The inside of the box has a velvet type material with hollowed shapes designed to hold the liqueur bottle, the cups and the coasters. The front of the box is labelled "Frangelico Liqueur" across the top, and "Imported" across the bottom. The back of the box is also labelled "Frangelico Liqueur" across the top. The box contains no other markings.

The applicable subheading for the Frangelico Liqueur 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 12.4 cents per proof liter. The Frangelico Liqueur will also be subject to a Federal Excise Tax of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

The applicable subheading for the cups will be 7013.29.2000, HTS, which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)...other...other: valued over $0.30 each but not over $3 each. The rate of duty will be 29.2 percent ad valorem.

The applicable subheading for the coasters will be 7323.99.9030, HTS, which provides for Table, kitchen or other articles and parts thereof, of iron or steel...other...other ...Not coated or plated with precious metal...other...other: Kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem.

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 samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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
New York Seaport

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