United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I82056 - NY I82096 > NY I82067

Previous Ruling Next Ruling
NY I82067

June 13, 2002

CLA-2-22:RR:NC:SP:232 I82067


TARIFF NO.: 2208.30.3030

Mr. Steven Lowe
Harbor Industries (U.S.) Ltd.
275 Grand Blvd.
Westbury, New York 11590

RE: The tariff classification of a Scotch whisky with glasses gift box withdrawn from a United States warehouse

Dear Mr. Lowe:

In your letter dated May 20, 2002 you requested a tariff classification ruling.

A “comp sample” was submitted with your request. The subject merchandise consists of a 750 milliliter bottle of Macallan Scotch Whisky packaged with two glasses in a cardboard box. The Macallan Scotch Whisky is a product of Scotland and is valued at $7.33. The glasses are produced in the Slovak Republic and are valued at $.40 each. The products are imported and then packaged into the gift boxes in a warehouse in the United States using U.S. packaging materials. The merchandise is packaged for Remy Amerique Inc..

The applicable subheading for the Macallan Scotch Whisky/glasses gift box will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Whiskies: Irish and Scotch...in containers each holding not over 4 liters. The rate of duty will be free. In addition, the Macallan Scotch Whisky 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.

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 646-733-3031.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: