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NY R01729

May 3, 2005

CLA-2-44:RR:NC:2:230 R01729


TARIFF NO.: 4415.10.3000

Mr. Michael Sumin
A.G. Custom Broker, Inc.
2507 NW 72nd Avenue
Miami, FL 33122-1303

RE: The tariff classification of a wood vodka packing box from China

Dear Mr. Sumin:

In your letter dated April 1, 2005, on behalf of Bacardi Global Brands Promotions, you requested a tariff classification ruling.

The ruling was requested on a wooden box used to hold and transport a 750ml bottle of Grey Goose vodka. The box will be imported empty and packaged with the vodka after importation. Photographs and a description of the box were submitted. No sample was received.

The box is a tall, rectangular container designed to hold one 750ml bottle of vodka. It is made almost entirely of solid pine except for the front panel, which is made of clear plastic. The plastic front panel slides up and down to open and completely close the box. The wood is finished with a coat of clear varnish and is branded on two sides with the Grey Goose name and logo. The box has no handles. It is solely a sturdy packing box for the vodka that will be sold at retail.

The applicable subheading for the wooden Grey Goose vodka box described above will be 4415.10.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood; packing boxes and cases with solid sides, lids and bottoms. The rate of duty will be free.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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