The tariff classification of a whiskey with a ceramic pitcher packaged together in a United States foreign trade zone
Issued June 18, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2208.30.3030
Headings: 2208
GRI rules applied: GRI 3(b)
Product description
You submitted descriptive literature and a product photograph with your request. The subject merchandise consists of a cardboard gift box, with a clear plastic window in the front, which contains a 1.5 liter bottle of Chivas Regal Scotch whiskey and a ceramic pitcher that bears a decal of the Chivas logo. The gift box displays the bottle and pitcher in an upright position. The Chivas Regal Scotch whiskey is a product of Scotland and is valued at $20. The pitcher is produced in China and is valued at $2.00. The value of the packaging is said to be minimal. The whiskey and pitcher will be imported and then packaged together in a foreign trade zone in the United States. The gift boxes will be sold at retail sale. The subject merchandise does not constitute a set under GRI 3(b), because unlike the glasses or the bottle cradle in the examples you cite, the ceramic pitcher does not facilitate the direct consumption of the whiskey. The pitcher is a significant item whose function is not dedicated for use with the whiskey.
CBP rationale
not over 4 liters. The rate of duty will be free. In addition, the Chivas Regal Scotch whisky 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. Your inquiry does not provide enough information for us to give a classification ruling on the pitcher. Your request for a classification ruling should include type of ceramic used for the pitcher, e.g. earthenware, stoneware, or porcelain. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
Full text
NY K86509 June 18, 2004 CLA-2-22:RR:NC:SP:232 K86509 CATEGORY: Classification TARIFF NO.: 2208.30.3030 Mr. Nicholas J. Bergman Buchman Law Firm, LLP 10 East 40th Street New York, NY 10016 RE: The tariff classification of a whiskey with a ceramic pitcher packaged together in a United States foreign trade zone Dear Mr. Bergman: In your letter dated May 27, 2004, on behalf of Pernod Ricard, LLC, you requested a tariff classification ruling. You submitted descriptive literature and a product photograph with your request. The subject merchandise consists of a cardboard gift box, with a clear plastic window in the front, which contains a 1.5 liter bottle of Chivas Regal Scotch whiskey and a ceramic pitcher that bears a decal of the Chivas logo. The gift box displays the bottle and pitcher in an upright position. The Chivas Regal Scotch whiskey is a product of Scotland and is valued at $20. The pitcher is produced in China and is valued at $2.00. The value of the packaging is said to be minimal. The whiskey and pitcher will be imported and then packaged together in a foreign trade zone in the United States. The gift boxes will be sold at retail sale. The subject merchandise does not constitute a set under GRI 3(b), because unlike the glasses or the bottle cradle in the examples you cite, the ceramic pitcher does not facilitate the direct consumption of the whiskey. The pitcher is a significant item whose function is not dedicated for use with the whiskey. The applicable subheading for the Chivas Regal Scotch whiskey 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 free. In addition, the Chivas Regal Scotch whisky 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. Your inquiry does not provide enough information for us to give a classification ruling on the pitcher. Your request for a classification ruling should include type of ceramic used for the pitcher, e.g. earthenware, stoneware, or porcelain. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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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