The tariff classification of a gift pack withdrawn from a United Stateswarehouse.
Issued July 14, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2208.30.3030
Headings: 2208
Product description
A photograph of the gift pack was included with your request. Information was submitted with your initial request dated June 1, 1998. The subject merchandise consists of a 750 milliliter bottle of Glenfiddich Scotch packaged in a cardboard box with two glasses. The Glenfiddich Scotch is 80 proof and is valued at approximately $97.85 per case. The glasses are from Italy and are valued at $.31 each. These products are imported and then packaged into the gift packs in a warehouse in the United States.
CBP rationale
not over 4 liters. The rate of duty will be 1.8 cents per proof liter. In addition, the Scotch 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.
Full text
NY C89556 July 14, 1998 CLA-2-22:RR:NC:SP:232 C89556 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Mr. Irwin A. Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, NJ 07306 RE: The tariff classification of a gift pack withdrawn from a United States warehouse. Dear Mr. Seltzer: In your letter dated June 29, 1998, on behalf of William Grant & Sons, Inc., you requested a tariff classification ruling. A photograph of the gift pack was included with your request. Information was submitted with your initial request dated June 1, 1998. The subject merchandise consists of a 750 milliliter bottle of Glenfiddich Scotch packaged in a cardboard box with two glasses. The Glenfiddich Scotch is 80 proof and is valued at approximately $97.85 per case. The glasses are from Italy and are valued at $.31 each. These products are imported and then packaged into the gift packs in a warehouse in the United States. The applicable subheading for the gift pack will be 2208.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for spirits, liqueurs and other spirituous beverages: Whiskies: Irish and Scotch...in containers each holding not over 4 liters. The rate of duty will be 1.8 cents per proof liter. In addition, the Scotch 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 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 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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