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NY A84310

July 1, 1996

CLA-2-22:RR:NC:FC:232 A84310


TARIFF NO.: 2208.70.0030; 3304.10.0000

Mr. Donald S. Simpson
Wolf D. Barth co., Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Alize Liqueur from France and Lipstick from Italy.

Dear Mr. Simpson:

In your letter dated May 31, 1996, on behalf of Kobrand Corporation of New York, New York, you requested a tariff classification ruling.

You submitted samples, descriptive literature and BATF label approval and laboratory results with your request. The merchandise in question is "Alize" which is a passion fruit liqueur, composed of fruit juices and cognac. It will be imported in 750 ml bottles and is said to be 16 percent alcohol by volume, 32 proof. As part of a sales promotion the bottle of liqueur will be imported with a tube of lipstick attached.

The applicable subheading for the Alize will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for ...spirits, liqueurs and other spirituous beverages: Liqueurs and cordials...In containers each holding not over 4 liters. The rate of duty will be 11.6 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.

The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations...: Lip make-up preparations. The rate of duty will be 2.9 percent ad valorem.

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

A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.


Roger J. Silvestri

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