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NY B86974

July 15, 1997

CLA-2-22:RR:NC:Sp:232 B86974


TARIFF NO.: 2208.70.0030

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

RE: The tariff classification of two liqueur/glasses gift boxes withdrawn from a United States warehouse.

Dear Mr. DeCicco:

In your letter dated June 19, 1997 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of two gift boxes. The first gift box contains a 750 milliliter bottle of Goldschlager Cinnamon Schnapps packaged in a cardboard box with two Mini-Martini glasses. The 750 milliliter bottle of Goldschlager is valued at $7.81 and the Mini-Martini glasses are valued at $0.501 each. The second gift box consists of a 375 milliliter bottle of Goldschlager Cinnamon Schnapps packaged in a cardboard box with two Dublino Shot glasses. The 375 milliliter bottle of Goldschlager is valued at $4.66 and the Dublino Shot glasses are valued at $0.375 each.

The Goldschlager is produced in Switzerland. The Mini-Martini glasses are produced in Hong Kong and the Dublino Shot glasses are products of Italy. These products are imported and then packaged into the gift boxes in a warehouse in the United States using U.S. packaging materials.

The applicable subheading for both of the gift boxes 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 8.1 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.

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 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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