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The tariff classification of wine and a stuffed miniature bear from Australia
Issued October 31, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J89677 (October 31, 2003)
Tariff classification
HTS codes: 9503.49.0000, 2204.21.5030, 2204.21.5005
Product description
A sample and photograph were included with your request. The subject merchandise consists of a 750 milliliter bottle of Stonehaven Limestone Coast Cabernet Sauvignon, which contains 13.5 percent alcohol by volume. The neck of the wine bottle will contain a miniature Koala bear made of plastic, polyester and metal. The bear will be produced in China and shipped to Australia. The bear is wrapped in plastic and contains a plastic ring, which slides over the neck of the bottle. The combination of the wine and stuffed miniature bear is not classified as a set or a composite good and therefore each item is classified individually.
CBP rationale
2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued not over $1.05/liter: red. The duty rate will be 6.3 cents per liter. The applicable subheading for the Stonehaven Limestone Coast Cabernet Sauvignon, if valued over $1.05 per liter will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: red. The duty rate will be 6.3 cents per liter. Imports under subheadings 2204.21.5005, 2204.21.5030, HTS, are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. The applicable subheading for the stuffed miniature Koala bear will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free.
Full text
NY J89677 October 31, 2003 CLA-2-22:RR:NC:SP:232 J89677 CATEGORY: Classification TARIFF NO.: 2204.21.5005; 2204.21.5030; 9503.49.0000 Mr. Jay Gerstler Giorgio Gori USA 80 River Street Hoboken, NJ 07030 RE: The tariff classification of wine and a stuffed miniature bear from Australia Dear Mr. Gerstler: In your letter dated October 8, 2003, on behalf of Banfi Products Corporation, you requested a tariff classification ruling. A sample and photograph were included with your request. The subject merchandise consists of a 750 milliliter bottle of Stonehaven Limestone Coast Cabernet Sauvignon, which contains 13.5 percent alcohol by volume. The neck of the wine bottle will contain a miniature Koala bear made of plastic, polyester and metal. The bear will be produced in China and shipped to Australia. The bear is wrapped in plastic and contains a plastic ring, which slides over the neck of the bottle. The combination of the wine and stuffed miniature bear is not classified as a set or a composite good and therefore each item is classified individually. The applicable subheading for the Stonehaven Limestone Coast Cabernet Sauvignon, if valued not over $1.05 per liter will be 2204.21.5005, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued not over $1.05/liter: red. The duty rate will be 6.3 cents per liter. The applicable subheading for the Stonehaven Limestone Coast Cabernet Sauvignon, if valued over $1.05 per liter will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wine: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: Other...Valued over $1.05/liter: red. The duty rate will be 6.3 cents per liter. Imports under subheadings 2204.21.5005, 2204.21.5030, HTS, are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. The applicable subheading for the stuffed miniature Koala bear will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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