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August 13, 1999

CLA-2-22:RR:NC:SP:232 E85399


TARIFF NO.: 2208.30.3030; 7013.39.2000

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

RE: The tariff classification of a Scotch Gift Package withdrawn from a United States warehouse.

Dear Ms. Russo-Chanley:

In your letter dated August 2, 1999 you requested a tariff classification ruling.

A sample of a pouring glass was included with your request. A photograph and descriptive information were submitted with your initial request dated July 1, 1999. The subject merchandise consists of a 750 milliliter bottle of Glenfiddich Scotch packaged in a cardboard gift box with a pouring glass. The Glenfiddich Scotch is imported from the United Kingdom, and is valued at $95.41 per case. The pouring glass is a product of China. It has a value of $1.12 each. It is stated that the primary function of the glass is to hold water to add to the Scotch to enhance the flavor and aroma. These products are imported and then packaged into the gift box in bond at Western Carriers in the United States.

The applicable subheading for the Glenfiddich Scotch will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch...in containers each holding not over 4 liters. The rate of duty will be 0.9 cents per proof liter. In addition, the Scotch 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 pouring glass will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 26.2 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.


Robert B. Swierupski

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