The tariff classification of a gift box containing a bottleof liqueur and a plastic cocktail shaker exported fromMexico.
Issued May 3, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000, 2208.90.4530
Product description
The tariff classification of a gift box containing a bottleof liqueur and a plastic cocktail shaker exported fromMexico.
CBP rationale
not over 4 liters. The duty rate will be 13.2 cents per proof liter. The bottle of liqueur must be properly marked with the country of origin. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 1200 Pennsylvania Avenue, N.W. Washington, D.C. 20226 (202) 566-7531 The applicable subheading for the cocktail shaker will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles, of plastics...tableware and kitchenware...other. The duty rate will be 3.4 percent ad valorem. The shaker must also be properly marked with the country of origin. Your inquiry does not provide enough information for us to give a classification ruling on the gift box packaging. Your request for a classification ruling should clarify whether the gift box is in a completely assembled form when it is sent to Mexico from the United States, in which case the only thing done in Mexico is the placement of the liqueur bottle and cocktail shaker into the box, or, alternatively, the condition or form of the raw materials that are sent to Mexico, and exactly what is done to them in Mexico, and the costs incurred. When you have obtained this information, please write directly to: United States Customs Service Office of Regulations and Rulings 1301 Constitution Ave., NW Washington, DC 20229
Full text
NY 851468 MAY 03 1990 CLA-2-22:S:N:N1:232-851468 CATEGORY: Classification TARIFF NO.: 2208.90.4530; 3924.10.5000 Mr. Robert Dorf Dorf International Ltd. 20 Vesey Street - Suite 1400 New York, New York 10007 RE: The tariff classification of a gift box containing a bottle of liqueur and a plastic cocktail shaker exported from Mexico. Dear Mr. Dorf: In your letter dated March 14, 1990, with additional information submitted in a letter dated April 12, 1990, you requested a tariff classification ruling on behalf of your client, W. A. Taylor Co. of Miami, Florida. Your query concerns the classification and proper country of origin marking of a gift box containing a 375 ml glass bottle of 46 proof Midori melon liqueur and a plastic cocktail shaker with cover, having a capacity of approximately 500 ml and having calibrated markings on its side to show the amounts of various ingredients to add in order to make six different cocktails. A sample gift box was supplied with your request. The sample was opened, examined and disposed of. You state that the country of origin of the melon liqueur is Mexico, that of the cocktail shaker is Taiwan, and that the packaging or gift box is of United States origin. The applicable subheading for the melon liqueur will be 2208.90.4530, Harmonized Tariff Schedule of the United States (HTS), which provides for cordials, liqueurs, kirschwasser and ratafia...in containers each holding not over 4 liters. The duty rate will be 13.2 cents per proof liter. The bottle of liqueur must be properly marked with the country of origin. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 1200 Pennsylvania Avenue, N.W. Washington, D.C. 20226 (202) 566-7531 The applicable subheading for the cocktail shaker will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles, of plastics...tableware and kitchenware...other. The duty rate will be 3.4 percent ad valorem. The shaker must also be properly marked with the country of origin. Your inquiry does not provide enough information for us to give a classification ruling on the gift box packaging. Your request for a classification ruling should clarify whether the gift box is in a completely assembled form when it is sent to Mexico from the United States, in which case the only thing done in Mexico is the placement of the liqueur bottle and cocktail shaker into the box, or, alternatively, the condition or form of the raw materials that are sent to Mexico, and exactly what is done to them in Mexico, and the costs incurred. When you have obtained this information, please write directly to: United States Customs Service Office of Regulations and Rulings 1301 Constitution Ave., NW Washington, DC 20229 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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