NY 857654
Nov 09 1990
CLA-2-25:S:N:N3D:226 857654
Mr. Charles S. Parisi
Vice President
Inter-Continental Custom Brokers, Inc.
P.O. Box 90673
Los Angeles, California 90009-0673
RE: The tariff classification of water, earth and a crucifix
from Israel
Dear Mr. Parisi:
In your letter dated October 24, 1990, on behalf of Holy
Land Imports, you requested a tariff classification ruling.
The products include a glass bottle containing water, a
small packet of earth and a crucifix. The bottle of water will
be imported in a box which describes the merchandise as "holy
water"; the box includes a piece of paper which indicates that
this water was taken from the Jordan River. The bottle is
decorated with a picture described as "The Baptism of Jesus." A
small cross is incorporated into the lid of the bottle; this
cross may be used to lift the lid. Since this product is being
marketed as holy water from the Jordan River, it is the water
which determines the essential character of the item, not the
glass bottle.
The packet of earth and the crucifix are packed together.
However, each item is classified separately. The earth and
crucifix packed together do not constitute a set or a composite
good. Furthermore, this group of products (water, earth and
crucifix) does not constitute a set.
According to the information submitted with this ruling
request, the earth is ordinary earth from which the stones have
been removed. This information indicates that the earth has not
been processed in any other way.
The crucifix is made of wood and aluminum. The total value
of this item is four cents.
The applicable subheading for the packet of earth and the bottle
of water will be 2530.90.0050, Harmonized Tariff Schedule of the United
States (HTS), which provides for mineral substances not elsewhere
specified or included: other. The duty rate will be free.
The applicable subheading for the crucifix will be 7117.90.5000,
HTS, which provides for imitation jewelry: other: other: valued over
twenty cents per dozen pieces or parts. The rate of duty will be
eleven percent ad valorem.
Articles classifiable under subheading 7117.90.5000, HTS, which
are products of Israel are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations. Furthermore, articles classifiable under
subheading 7117.90.5000, HTS, which are products of Israel are entitled
to duty free treatment under the United States-Israel Free Trade Area
Implementation Act of 1985 upon compliance with all applicable
regulations.
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