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NY B85754

May 30, 1997

CLA-2-22:RR:NC:SP:232 B85754


TARIFF NO.: 2208.70.0030; 6912.00.4500

Mr. Richard J. DeCicco
Harbor Import Co.
300 Executive Drive
Edgewood, New York 11717

RE: The tariff classification of various alcoholic beverage gift products withdrawn from a United States warehouse.

Dear Mr. DeCicco:

In your letter dated May 22, 1997 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of two gift boxes and a product packaged in a cloth pouch. The first gift box contains a 750 milliliter bottle of Baileys Original Irish Cream packaged in a cardboard box with a boy and girl ceramic face cup. The second gift box contains a 375 milliliter bottle of Baileys Original Irish Cream packaged in a cardboard box with either a boy or girl ceramic face cup. The third item is Sheridan's Original Double Liqueur, which consists of two bottles with flat sides joined by a special pouring cap with two openings. One bottle contains 500 milliliters of Sheridan's Coffee Chocolate Liqueur, and the other bottle contains 250 milliliters of Sheridan's Vanilla Cream Liqueur. The Sheridan's Original Double Liqueur is packaged in a red cloth pouch with white furry trim at the top and a gold colored draw string. The front of the pouch is labelled "Sheridan's" in white lettering.

The 750 milliliter and 375 milliliter bottles of Baileys are valued at $7.94 and $4.81, respectively. The cups are valued at $0.669 each. The Sheridan's is valued at $8.51 and the pouch is valued at $1.13. The alcoholic beverages are produced in Ireland and the cups and the pouch are products of China. These products are imported and then packaged into the various gift sets, etc. in a warehouse in the United States using U.S. packaging materials.

The applicable subheading for the Baileys Original Irish Cream and the Sheridan's Original Double Liqueur in the cloth pouch will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for liqueurs and cordials...in containers each holding not over 4 liters. The rate of duty will be 10.8 cents per proof liter. In addition, the liqueurs are 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 boy and girl ceramic face cups will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...cups valued over $5.25 per dozen. The rate of duty will be 4.5 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 the 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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