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August 13, 1999

CLA-2-22:RR:NC:SP:232 E85380

CATEGORY: CLASSIFICATION

TARIFF NO.: 2208.70.0030; 6912.00.4500; 6912.00.4810

Ms. Marie Russo-Chanley
William Grant & Sons, Inc.
130 Fieldcrest Avenue
Raritan Center
Edison, New Jersey 08837

RE: The tariff classification of a Licor 43 Liqueur Gift Package from Spain

Dear Ms. Russo-Chanley:

In your letter dated July 27, 1999 you requested a tariff classification ruling.

A photograph and descriptive information were included with your request. Additional information was submitted in your letter dated August 10, 1999. The subject merchandise consists of a 375 milliliter bottle of Licor 43 Liqueur packaged in a cardboard gift box with two cups and two saucers. The value of the gift box is $4.14. The cups and saucers are stoneware, and have an approximate value of 30 cents per cup and 26 cents per saucer. The Licor 43 Liqueur is produced in Spain, and the cups and saucers are products of China.

The applicable subheading for the Licor 43 Liqueur 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 2.7 cents per proof liter. In addition, the Licor 43 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 ceramic cups of stoneware, valued at $3.60 per dozen, will be 6912.00.4810, HTS, which provides for other ceramic tableware¬other than of porcelain or china: suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the ceramic saucers of stoneware, valued at $3.12 per dozen, will be 6912.00.4500, HTS, which provides for other ceramic tableware¬other than of porcelain or china¬saucers valued over $3.00 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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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