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NY B86742

June 26, 1997

CLA-2-22:RR:NC:SP:232 B86742


TARIFF NO.: 2208.60.2000; 7323.93.0080

Mr. John B. Pellegrini
Ross & Hardies
Park Ave Tower
65 East 55th Street
New York, New York 10022-3219

RE: The tariff classification of vodka and a stainless steel cocktail shaker packaged together in a Foreign Trade Zone.

Dear Mr. Pellegrini:

In your letter dated June 19, 1997, on behalf of Joseph E. Seagram & Sons, Inc., you requested a tariff classification ruling.

A sample of the cocktail shaker, a photocopy of the product and descriptive literature were included with your request. The subject merchandise consists of a 750 milliliter glass bottle of vodka and a stainless steel cocktail shaker packaged together for retail sale in a box. The vodka is produced in Sweden and has a representative cost of $6.74. The shaker is a product of Taiwan and can cost between $6.50 and $7.80 depending on the quantity purchased. The submitted photocopy of the product shows a bottle labelled "Absolut Citron" packed next to a shaker, which is also labelled "Absolut Citron", but in smaller lettering. The bottom of the box is marked "Absolut Cocktail."

The applicable subheading for the vodka will be 2208.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for vodka...in containers each holding not over 4 liters...valued over $2.05 per liter. The rate of duty will be 10.8 cents per proof liter. In addition, the vodka is 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 stainless steel cocktail shaker will be 7323.93.0080, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2.6 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 sample you have submitted does not appear to be properly marked with the country of origin. It is noted that the shaker is produced in Taiwan, but the submitted sample is marked "Country of Sweden." 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 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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