HQ 085326: Classification of a liqueur/glasses gift set

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085326

                                  September 22, 1989


            CLA-2 CO:R:C:G 085326  JLJ 843994

            CATEGORY:  Classification

            TARIFF NO.:  2208.90.4530

            Mr. Dean J. Anderson
            General Traffic Manager
            Hiram Walker & Sons, Inc.
            7401 Highway 45 South
            P.O. Box 2409
            Fort Smith, Arkansas  72901-2409

            RE:  Classification of a liqueur/glasses gift set

            Dear Mr. Anderson:

                 You requested a tariff classification for Irish Mist
            Liqueur imported from Ireland packed with small inexpensive
            glasses.  You submit invoices and a picture of one of the gift
            sets with your letter.

            FACTS:

                 There are two gift sets at issue.  The first is a gift box
            with a 375 milliliter bottle of Irish Mist Liqueur packaged
            with two small glasses.  The second is a gift box with a 50
            milliliter bottle of Irish Mist Liqueur packaged with one small
            glass.  In a telephone conversation with Ms. Johnson of this
            office, you stated that the 375 milliliter bottle cost $3.91,
            while the 50 milliliter bottle costs $1.65 per bottle.  Your
            letter states that the glasses cost 31 cents each.

            ISSUE:

                 Are the glasses classified separately or as a set with the
            Irish Mist Liqueur?






















                                         - 2 -

            LAW AND ANALYSIS:

                 The classification of the instant merchandise under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA) is determined by General Rule of Interpretation (GRI)
            3(b).  The Explanatory Notes for this GRI define goods put up
            in sets for retail sale to mean goods which:

                      (a) consist of at least two different
                          articles which are prima facie classi-
                          fiable in different headings,

                      (b) consist of products or articles put up
                          together to meet a particular need or
                          carry out a specific activity, and

                      (c) are put in on a manner suitable for
                          sale directly to users without repacking
                          (e.g., in boxes or cases or on boards).

                 The Irish Mist Liqueur and the glasses are classified in
            two different headings.  The liqueur is classified as a liqueur
            in Heading 2208, HTSUSA, and the glasses are classified as such
            in Heading 7013, HTSUSA.

                 The liqueur and the glasses are put up together for the
            specific purpose of drinking liqueur.

                 Both gift sets will be sold in their imported condition to
            retail consumers without repacking.  The instant merchandise
            thus meets all the requirements of a set.

                 Once it has been established that the instant merchandise
            is a set, GRI 3(b) indicates that the goods are to be
            classified according to the material or component which gives
            them their essential character.  The Explanatory Notes state
            that factors such as bulk, quantity, weight and value may be
            considered in determining the essential character.

                 You state that the prices of the liqueur are $3.91 and
            $1.65 per bottle, while the price of the glasses is just 31
            cents each.  The relative prices of the two components indicate
            that the purchaser is buying the gift sets for the liqueur, not
            the glasses.  We find that the essential character of the
            liqueur/glasses gift set is the liqueur.

















                                         - 3 -

            HOLDING:

                 The instant gift sets are classified as a set under the
            provision for liqueurs in subheading 2208.90.4530, HTSUSA,
            dutiable at the rate of 13.2 cents per proof liter.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division











































            jones library 085325JLJ
            6cc:  Area Director, New York Seaport (NIS-232)
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