What's the HS Code for "Champagne"?

HQ 082954 December 20, 1989 CLA-2 CO:R:C:G 082954 JLJ CATEGORY: Classification TARIFF NO.: 2204.10.00 Mr. John B. Pellegrini Ross & Hardies 529 Fifth Avenue New York, New York 10017-4608 RE: Champagne imported with two champagne flute glasses Dear Mr. Pellegrini: On behalf of a client, you requested a tariff classifica- tion for vintage champagne imported from France with two champagne flute glasses. You submitted a sample to our New York office, but the sample was not received in this office. FACTS: The instant merchandise consists of a bottle of vintage French champagne imported with two champagne flute glasses and packaged together in a cardboard gift box. The champagne bottle is made of glass, with a capacity of 750 milliliters. The champagne flutes are made of glass. Both the bottle and the glasses have a flower design on them. The gift box is a rectangular cardboard package. The inside of the box has a satin type material which covers hollowed shapes designed to hold the champagne bottle and flute glasses. A flower design appears on the top, front and sides of the box. ISSUE: Are the champagne flute glasses classified separately or as a set with the champagne? -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 the 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 champagne and the flute glasses are classifiable in two different headings. The champagne is classifiable as a sparkling wine in subheading 2204.10.00, HTSUSA, and the glasses are classifiable as such in subheading 7013.39.30, HTSUSA. The champagne and the glasses are put up together for the specific purpose of drinking champagne. The gift pack will be sold in its imported condition to retail consumers. The merchandise will not be repacked. The instant merchandise thus meets all three 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 price of the champagne is 116 French francs, while the glasses are valued at 25 French francs each. The suggested retail price of the champagne is $55, while the price of the champagne plus the glasses is $65. The price of these products indicates that the purchaser is buying the gift set for the champagne, not the glasses. -3- The marketing of the set also indicates that the champagne is the selling point of the gift box. The outside of the gift box describes the product as champagne, with no mention of the glasses. Based on the foregoing facts, we find that the essential character of the champagne/glasses gift package is the champagne. HOLDING: The instant gift set is classified as a set under the provision for sparkling wine in subheading 2204.10.00, HTSUSA, provided that the champagne meets the requirements of Chapter 22, Subheading Note 1, which states that "For the purposes of subheading 2204.10 the expression 'sparkling wine' means wine which, when kept at a temperature of 20`C in closed containers, has an excess pressure of not less than 3 bars." The duty rate for this subheading is 30.9 cents per liter. Wines classified under heading 2204 may also be subject to Federal Excise Tax (26 U.S.C. 5001, 5041) upon importation. Sincerely, John Durant, Director Commercial Rulings Division 1 cc: D.D., Baltimore, Md. 6 cc: A.D., N.Y. Seaport (NIS-232) hensley library 082954JLJ

NY B89904 October 7, 1997 CLA-2-22:RR:NC:SP:232 B89904 CATEGORY: Classification TARIFF NO.: 2204.10.0060; 2204.21.5045 Mr. Igor Hutnik Ukrinian International Spirits Inc. Two World Trade Center Suite 1824 New York, NY 10048 RE: The tariff classification of wine from Hungary. Dear Mr. Hutnik: In your letter dated September 18, 1997 you requested a tariff classification ruling. The subject merchandise consists of "Grande Cuvee Brut", "Torley Brut Chardonnay", "Torley Sec", "Torley Demi Sec", which are described as sparkling wines, and "Sauvignon Blanc", which is a white wine. All of the wines will be imported in 750 milliliter bottles. The sparkling wines will have an alcohol content of 11.5 percent by volume and will vary in price from $3.08 to $7.73 per liter. The white wine will have an alcohol content of 12 percent by volume and a price of $1.67 per liter. The applicable subheading for the sparkling wines will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued over $1.59 per liter. The duty rate will be 25.4 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. The applicable subheading for the white wine will be 2204.21.5045, 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 by volume...Other...Valued over $1.05 per liter: White. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. Articles classifiable under subheading 2204.10.0060, HTS, which are products of Hungary, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the Federal Excise Tax of $3.40 or $3.30 per wine gallon would still be applicable. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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

NY B89907 October 9, 1997 CLA-2-22:RR:NC:SP:232 B89907 CATEGORY: Classification TARIFF NO.: 2204.10.0060; 2204.21.5045 Mr. Igor Hutnik Ukrinian International Spirits Inc. Two World Trade Center Suite 1824 New York, NY 10048 RE: The tariff classification of wine from Italy. Dear Mr. Hutnik: In your letter dated September 18, 1997 you requested a tariff classification ruling. The subject merchandise consists of "Asti Morando", "Morando Muscato", "Pinot Chardonnay", which are described as sparkling wines, and "Chianti Barone Ostini" and "Chianti Del Cavaliere", which are white wines. All of the wines will be imported in 750 milliliter bottles. The sparkling wines will have an alcohol content of 7.5 percent to 11.5 percent by volume and will vary in price from $2.17 to $6.00 per liter. The white wines will have an alcohol content of 12 percent by volume and a price of $3.59 per liter. The applicable subheading for the sparkling wines will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued over $1.59 per liter. The duty rate will be 25.4 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. The applicable subheading for the white wines will be 2204.21.5045, 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 by volume...Other...Valued over $1.05 per liter: White. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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

NY 891245 October 20, 1993 CLA-2-22:S:N:N7:232-891245 CATEGORY: Classification TARIFF NO.: 2204.10.0060 Ms. Mary Jo Muoio Wolf D. Barth Co., Inc. 90 West Street New York, NY 10006 RE: The tariff classification of sparkling wine from Germany and a silk tie from Korea. Dear Ms. Muoio: In your letter dated October 7, 1993, on behalf of Kobrand Corporation, 134 East 40th Street, New York, NY 10016 you requested a tariff classification ruling. Your query concerns the classification and marking requirements of a "Holiday Gift Pack" containing two bottles of sparkling wine and one silk tie. You state that the tie is 100 percent silk and is a product of Korea. You indicate that the two 750 ml bottles of sparkling wine contained in the gift pack are a product of Germany, and that the total value of the gift pack is $5.64 ($4.16 for the two bottles of wine and $1.48 for the silk tie). The product will be imported in a condition ready for retail. A sample of the gift box was included with your request. The applicable subheading for the sparkling wine will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for wine of fresh grapes, including fortified wines...sparkling wine...valued over $1.59/liter. The duty rate will be 30.9 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. Also, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The gift box sample you have submitted does not appear to be properly marked with the country of origin. Although the tie and the wine are properly marked, the gift box itself, in which these items are to be sold at retail, must also be marked so that the ultimate purchaser is aware of the countries of origin of the items contained therein. Your inquiry does not provide enough information for us to give a classification ruling on the silk tie. Your request for a classification ruling should include a complete breakdown, by weight, of the textile materials not only of the outer shell, but also of any linings or interlinings. When this information is available, please resubmit your ruling request to National Import Specialist Martin Weiss. You may contact Mr. Weiss at (212) 466-5881. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N182916 September 12, 2011 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 2204.10.0060 Mr. Salvatore V. Meleleo Giorgio Gori 80 River Street Hoboken, NJ 07030 RE: The tariff classification of Prosecco Wine with Peach Puree Packet from Italy Dear Mr. Meleleo: In your letter dated August 31, 2011, you requested a tariff classification ruling on behalf of Zonin USA Inc. The product under consideration consists of a bottle of wine with a flavoring packet attached to the bottle. As imported the product will consist of a 750 ml bottle of Italian Prosecco Wine. You indicate that each bottle will have a pouch of peach puree attached. The puree will be 4.05 oz. You also indicate a 120 gram size of puree, it is unclear if this is a separate size or simply a rounded up conversion from the 4.05 ounce size. You indicate that as packaged, the products are meant to be combined to create a beverage known as a Bellini. The Prosecco Wine is assumed to be sparkling and valued over $1.59 per liter for purposes of this ruling. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. The classification of sets is determined by General Rule of Interpretation (GRI) 3. GRI 3(b) provides that composite goods and goods in sets become classifiable as if they consisted wholly of the material or component which gives them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for GRI 3(b) state that the goods put up in sets for retail sale are those which consist of at least two different articles which are classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The bottle of Prosecco Wine and packet of peach puree if imported together and packaged for retail sale will be considered a set for classification purposes. The wine in our opinion will be the component which determines the essential character of the set. The applicable subheading for the Prosecco Wine with Peach Puree Packet will be 2204.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued over $1.59 per liter. The duty rate will be 19.8 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

NY B89905 October 9, 1997 CLA-2-22:RR:NC:SP:232 B89905 CATEGORY: Classification TARIFF NO.: 2204.10.0030; 2204.21.5045 Mr. Igor Hutnik Ukrinian International Spirits Inc. Two World Trade Center Suite 1824 New York, NY 10048 RE: The tariff classification of wine from the Ukraine and Hungary. Dear Mr. Hutnik: In your letter dated September 18, 1997 you requested a tariff classification ruling. The subject merchandise consists of "Sovetskoye Muskathoe" and "Sovetskoye Iskristoe" which are products of the Ukraine, and are described as sparkling wines. "Badacsonyi Szurkebarat", "Egerszaloki Muskatoly", "Matravideki Harselevelu" are products of Hungary and are described as white wines. All of the wines will be imported in 750 milliliter bottles. The sparkling wines have an alcohol content of 9 percent to 11 percent by volume and will have a price of $1.23 per liter. The white wines will have an alcohol content of 11 percent to 12 percent by volume and vary in price from $1.15 to $1.20 per liter. The applicable subheading for the sparkling wines will be 2204.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines...Sparkling wine...Valued not over $1.59 per liter. The duty rate will be 25.4 cents per liter. Please note that for the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20 degrees Centigrade in closed containers, has an excess pressure of not less than 3 bars. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. The applicable subheading for the white wine will be 2204.21.5045, 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 by volume...Other...Valued over $1.05 per liter: White. The rate of duty will be 8.1 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon. Articles classifiable under subheading 2204.10.0030, HTS, which are products of the Ukraine, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the Federal Excise Tax of $3.40 or $3.30 per wine gallon would still be applicable. Additional requirements are imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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