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NY N027033

May 6, 2008



TARIFF NO.: 2208.20.4000

Mr. George T. Biris
Moet Hennessy USA
85 Tenth Avenue
New York, NY 10011

RE: The tariff classification of a spirit gift package withdrawn from a United States warehouse

Dear Mr. Biris:

In your letter dated April 9, 2008 you requested a tariff classification ruling.

Photographs of the products were submitted with your request. The subject merchandise consists of a gift box containing a 750 ml bottle of Hennessy Cognac X.O and two glasses. The Cognac originates from France and is valued at approximately $50.00. The glassware is made in Italy and each glass is valued at approximately $2.07. The box and packaging material is of minimal value. The Cognac and glassware will be entered into a United States bonded warehouse for assembly as a gift pack. Once assembled, the finished goods will be withdrawn from consumption and will be sold at retail sale.

The subject merchandise is classified as a set under General Rule of Interpretation (GRI) 3(b). The essential character of the set is the Cognac. The applicable subheading for the gift box containing Hennessy Cognac X.O and two glasses will be 2208.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Spirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc (grape brandy): In containers each holding not over 4 liters: Valued over $3.43/liter. The rate of duty will be free. In addition, each bottle of Hennessy Cognac X.O 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.  

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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