The tariff classification of a decanter of cognac in a gift box from France.

NY 861504 APR 1 1991 CLA-2-22:S:N:N1:232-861504 CATEGORY: Classification TARIFF NO.: 2208.20.4000; 7013.31.5000; 7013.39.6000 Ms. Lorraine R. Bregman The House of Seagram 3 Gannett Drive White Plains, NY 10604 RE: The tariff classification of a decanter of cognac in a gift box from France. Dear Ms. Bregman: In your letter dated February 26, 1991, with additional information provided in a letter dated March 11, 1991, you requested a tariff classification ruling. Your query concerns the classification of French cognac imported in a Baccarat decanter which you state to be 24 percent lead crystal. The item is imported in a gift box, which is the retail packaging in which it will be sold to consumers in the United States. Although a picture of the item was enclosed, there was no sample forwarded with your request. Therefore, we were unable to verify (by means of laboratory analysis) your claim that the decanter contains 24 percent lead monoxide. The applicable subheading for the cognac will be 2208.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages...spirits obtained by distilling grape wine or grape marc (grape brandy)...other...in containers each holding not over 4 liters...valued over $3.43/liter. The rate of duty will be 13.2 cents per proof liter. The cognac will also be 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. The applicable subheading for the decanter when it contains at least 24 percent lead monoxide by weight will be 7013.31.5000, HTS, which provides for glassware of a kind used for table or kitchen purposes...of lead crystal: valued over $5 each. The rate of duty will be 6 percent ad valorem. The applicable subheading for the decanter when it contains less than 24 percent lead monoxide by weight will be 7013.39.6000, HTS, which provides for glassware of a kind used for table or kitchen purposes...other: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. 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