CLA-2-70:OT:RR:NC:1:126
Mr. Elan Oved
Top Fortune USA Limited
100 Atlantic Avenue
Lynbrook, New York 11563
RE: The tariff classification of a glass mezuzah, a yarmulka and a set of three pouches from China
Dear Mr. Oved:
In your letter dated May 16, 2008, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request.
The first submitted sample is a glass mezuzah. The mezuzah is composed of frosted glass with a painted design and measures approximately 6 inches in height by ½ inch in width, with a thickness of approximately ½ inch. The glass mezuzah is a holder for scriptural verses written on parchment and is affixed to a door post in a Jewish home. You stated in your letter that the religious paper scroll will be imported with the mezuzah.
You indicated in your letter that the glass mezuzah is valued over thirty cents but not over three dollars.
The applicable subheading for the glass mezuzah with religious paper scroll will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.
The second submitted sample is a yarmulka composed of cotton knit fabric. It is a blue and white scull cap worn by religious Jewish people (especially at prayer).
The applicable subheading for the yarmulka will be 6505.90.1540, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material, whether or not lined or trimmed: other: other: of cotton, flax or both: knitted: of cotton: other: other. The rate of duty will be 7.9 percent ad valorem.
You have also submitted a set of three pouches that are put up for sale at retail together. The pouches, which you describe as talit bag, tefilin bag, and plastic protective bag, are similar to toiletry bags and designed to provide storage, protection, portability and organization to their contents. They are suitable for prolonged reuse. Two of the pouches are constructed with an outer surface of man-made textile. The textile pouches both feature one main storage compartment and top zippered closures. The third pouch is constructed of plastic sheeting material. It features a center zipper closure and serves to store the textile pouches. The pouches form a set for tariff purposes. The essential character of the set is imparted by textile pouches.
The applicable subheading for the set of pouches will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.
The yarmulka and the set of pouches are eligible for duty free treatment under subheading 9810.00.9000, HTSUS, which provides for prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution.
HTSUS 6505.90.1540 falls within textile category designation 359. HTSUS 4202.92.3031 falls within textile category designation 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division