CLA-2-95:D13 E80531
Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
33rd Floor
New York, New York 10167-3397
RE: The tariff classification of an Menorahmade in China.
Dear Mr. Barkan:
In a letter dated April 5, 1999 you requested a tariff classification ruling on behalf of your client, Rite Lite Ltd. A sample was provided.
The item is an Menorahitem #EM-GLOW/M, a nine-branched candelabrum made of plastic. ( A Menorah is a candle holder with places for eight candles plus a place for the , the single candle which lights the other eight candles.) This particular Menorah has eight plastic simulated candles and a Shamish. The Menorah is designed to operate on AC current and there are selecting levers in the back of the Menorah for lighting individual candles on their respective night. Each candle also illuminates in a different color. The Menorah is used in celebration of the eight nights of Hanukkah.
The applicable subheading for the Menorah, item #EM-GLOW/M will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, other: other. The rate of duty is 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.
Sincerely,
Jeffrey R. Walgreen
Port Director
Portland, Maine