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NY 891245

October 20, 1993



TARIFF NO.: 2204.10.0060

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of sparkling wine from Germany and a silk tie from Korea.

Dear Ms. Muoio:

In your letter dated October 7, 1993, on behalf of Kobrand Corporation, 134 East 40th Street, New York, NY 10016 you requested a tariff classification ruling.

Your query concerns the classification and marking requirements of a "Holiday Gift Pack" containing two bottles of sparkling wine and one silk tie. You state that the tie is 100 percent silk and is a product of Korea. You indicate that the two 750 ml bottles of sparkling wine contained in the gift pack are a product of Germany, and that the total value of the gift pack is $5.64 ($4.16 for the two bottles of wine and $1.48 for the silk tie). The product will be imported in a condition ready for retail. A sample of the gift box was included with your request.

The applicable subheading for the sparkling wine will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for wine of fresh grapes, including fortified wines...sparkling wine...valued over $1.59/liter. The duty rate will be 30.9 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. Also, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines.

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 gift box sample you have submitted does not appear to be properly marked with the country of origin. Although the tie and the wine are properly marked, the gift box itself, in which these items are to be sold at retail, must also be marked so that the ultimate purchaser is aware of the countries of origin of the items contained therein.

Your inquiry does not provide enough information for us to give a classification ruling on the silk tie. Your request for a classification ruling should include a complete breakdown, by weight, of the textile materials not only of the outer shell, but also of any linings or interlinings. When this information is available, please resubmit your ruling request to National Import Specialist Martin Weiss. You may contact Mr. Weiss at (212) 466-5881.

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

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