CLA-2-63:RR:NC:TP:352 A87242

Mr. Jeffrey C. Knight
J.C. Knight Corporation
Box 291, R.D. 4
Indiana, PA 15701

RE: The tariff classification of a "Talit/Prayer Shawl" from Israel.

Dear Mr. Knight:

In your letter dated August 20, 1996, you requested a tariff classification ruling.

Your request was for a rectangular shaped "Talit/Prayer Shawl" made of woven wool fabric. The stated sizes you plan to import will be either 23" x 67", 24" x 71", 26" x 71", 31" x 71", 42" x 64" or 47" x 68". You stated that the "Talit" may have colored strips across the narrow dimension at each end and may be embellished by strands of gold or silver threads. An atarah or neck piece with floral design or religious saying is attached on one side along the long dimension. The use of the "Talit" is for both private and public worshipping.

The applicable subheading for the "Talit/Prayer Shawl" will be 9810.00.9000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division