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NY L88511

November 9, 2005

CLA-2-22:RR:NC:SP:232 L88511


TARIFF NO.: 2208.70.0030

Ms. Elizabeth Weinzierl
Harbrew Imports Ltd
102 Buffalo Avenue
Freeport, New York 11520

RE: The tariff classification of a Molly’s Irish Cream Liqueur with glasses gift pack withdrawn from a United States warehouse

Dear Ms. Weinzierl:

In your letter dated October 27, 2005 you requested a tariff classification ruling.

Photocopies of the product packaging and a Blanket Approval for Manipulation (CBP Form 3499) were submitted with your request. The subject merchandise consists of a 750 milliliter bottle of Molly’s Irish Cream Liqueur packaged with two glasses in a cardboard box. The liqueur is a product of Ireland and is valued at $2.92 per bottle. The glasses are produced in Taiwan and are valued at $.35 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 subject merchandise is classified as a set under General Rule of Interpretation (GRI) 3(b). The essential character of the set is the liqueur. The applicable subheading for the Molly’s Irish Cream Liqueur/glasses gift pack 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 free. In addition, the Molly’s Irish Cream Liqueur 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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

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