HQ 083324: [Classification of] A Vodka/Glasses Gift Pack

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 083324

                        December 21, 1989


CLA-2 CO:R:C:G 083324 STB

CATEGORY:  Classification

TARIFF NO.:  2208.90.6500

Ms. Karen E. Jones
In House Broker
FEDWAY Associates, Inc.
P.O. Box 09
Mt. Laurel, N.J.  08054

RE: [Classification of] A Vodka/Glasses Gift Pack

Dear Ms. Jones:

     This letter is in response to your letter of December 6,
1988, requesting a tariff classification for Finlandia Vodka,
imported from Finland, and packed with two small glasses.
A sample was submitted with your request.

FACTS:

     The bottle of Vodka and glasses are packed together in a
blue, rectangular cardboard box.  The inside of the box has a
velvet type material which covers hollowed shapes designed to
hold the vodka bottle and the two glasses.

     The vodka bottle is made of cut glass, with a capacity of
375 milliliters.  The top of the bottle is covered with a blue
foil band and the word "Finlandia" appears twice around the
circumference of the band.  A blue label, matching the color of
the cardboard package, is attached to the body of the bottle.
The following information appears on the label:  "Finlandia 40%
alc. by vol. 80 proof distilled from grain 375 ml, Vodka of
Finland, Produced by Alko Ltd., Helsinki, Finland, Imported by
Palace Brands Company, Farmington, CT, Imported in this bottle."

     The two glasses are of the same cut glass design as the
bottle, and are each capable of holding approximately 20
milliliters of liquid.  Each glass has a label affixed to it
which states "Made in Finland".



                               -2-

ISSUE:

     Are the glasses classified separately or as a set with the
Finlandia Vodka?

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

     The instant merchandise meets all these requirements. The
Finlandia Vodka and the glasses are classifiable in two
different headings.  The vodka is classifiable as vodka in
Heading 2208, HTSUSA, and the glasses are classifiable as such in
Heading 7013, HTSUSA.   The vodka and the glasses are put up
together for the specific purpose of drinking vodka.
Additionally, both gift sets will be sold in their imported
condition to retail consumers without repacking.

     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 component which gives them their
essential character.  According to the Explanatory Notes, factors
such as bulk, quantity, weight and value may be considered in
determining the essential character.

     In the instant case, the essential character of the set is
determined by the vodka.  It is obvious that the bottle of vodka
dominates the glasses in terms of bulk, quantity and weight.
Also, according to the information provided by your company, the
vodka provides the chief value: $6.40 per bottle compared to 31
cents per glass.  The relative prices of the two components
indicate that the purchaser is buying the gift set primarily for
the vodka, not the glasses.






                               -3-




HOLDING:

     The instant gift set is classifiable as a set in subheading
2208.90.6500, HTSUSA, which provides for Vodka, valued over
$2.05/liter, dutiable at a rate of 13.2 cents per proof liter.
The vodka may also be subject to Federal Excise Tax upon
importation.  See 26 U.S.C. 5001.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division