CLA-2-83:OT:RR:NC:N1:121
Mr. Arif Vohra
Vohra LLC
19 Benjamin Heights Drive
Milford, CT 06461-2430
RE: The tariff classification of Sutrahs from China
Dear Mr. Vohra:
In your letter dated June 1, 2012, you requested a tariff classification ruling. Samples of four Sutrahs and a fitted case were submitted and will be returned to you.
The subject merchandise is four articles known in the Muslim religion as Sutrahs. You indicate that a Sutrah is used by an individual performing Salah (prayer). It is placed in front of a praying individual and serves as a symbolic barrier between that individual and anyone passing in front of him; it also serves to restrict the individual’s vision from straying beyond this barrier while praying. According to religious doctrine, a Sutrah must be at least one forearm in height and must be positioned no more than three forearms length away from the praying individual.
The Sutrahs under consideration are stainless steel, portable, telescopic rods that measure 5-1/2 inches long when compressed and 20 inches long when extended. Each has three folding legs that form a tripod base for standing upright on the ground. Each Sutrah is imported separately.
#1 Sutrah [S] is described as a “silver Sutrah with only tripod.” #2 Sutrah [B], described as a “Blue Sutrah with tripod and pen tip,” incorporates a pen cartridge and tip. The email address “www.salahsutrah.com” is depicted along its length. #3 Sutrah [G], described as a “Green Sutrah with tripod and pen tip,” incorporates a pen cartridge and tip. The email address “www.salahsutrah.com” is depicted along its length. #4 Sutrah [Y], described as a “Yellow Sutrah with compass,” incorporates a compass measuring 1 cm in diameter at its tip. The compass guides the individual to face Mecca during prayer. The email address “www.salahsutrah.com” is depicted along its length.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. #1 Sutrah [S] is made of base metal and is classified in accordance with GRI 1.
#2 Sutrah [B] and #3 Sutrah [G] incorporate pens; #4 Sutrah [Y] incorporates a compass. Since no one heading in the tariff schedules covers these components in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. #2 Sutrah [B], #3 Sutrah [G] and #4 Sutrah [Y] are composite goods. Their essential character is imparted by the base metal components, which provide the article with its symbolic religious significance.
The applicable subheading for #1 Sutrah [S], #2 Sutrah [B], #3 Sutrah [G] and #4 Sutrah [Y] will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the cases. Your request for a classification ruling should include a sample of each case and a breakdown by weight and value of all components (e.g. steel, plastic, paper, etc.) included in each case. Explain whether each case is imported empty, or whether it contains a fitted insert to hold a Sutrah. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division