Rabbi B. Green
5835 Nicholson Street
Pittsburgh, PA 15217
RE: The tariff classification of mezuzas from Canada.
Dear Rabbi Green:
In your letter dated October 13, 1996, you requested a tariff classification ruling.
The items in question are mezuzas, i.e., miniature religious scrolls to be affixed to the doorposts of Jewish homes. You indicate that the scrolls will be hand-written by a scribe in Canada, using parchment originating in Canada, the United States or Israel. (You do not mention the housing in which a scroll is generally encased to form a complete mezuza.)
The applicable subheading for the mezuzas will be 4906.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-written texts. The rate of duty will be free. (Since the general rate of duty is "free," the question of NAFTA eligibility is moot in this regard.)
Please note that each mezuza, or its immediate packing container destined to reach the ultimate purchaser, will be required to be marked with the country of origin (e.g., "Product of Canada"), legibly and in a conspicuous place.
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 Carl Abramowitz at (212) 466-5733.
Roger J. Silvestri