CLA-2-44:S:N:N8:230 808529
7114.11.5000; 9208.90.0080; 4420.10.0000
Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
PO Box 22670
Rochester, NY 14692-2670
RE: The tariff classification of various religious articles, of
wood, silver and other materials, from Italy; Shtender; Art;
Sculpture; Shofar; Box; Tableware; Sets.
Dear Ms. Schneider:
In your letter dated March 23, 1995, on behalf of Bezalel
Editions Limited (Sarasota, Florida), you requested a tariff
classification ruling.
Your inquiry is a follow-up to your previous letter dated
December 22, 1994, in which you requested a classification ruling
on the importation of Jewish Shtenders and accessories. The
Shtenders are said to be traditional prayer/study lecterns
containing all the daily, weekly and yearly religious objects of
the Jewish practice. One-hundred and eighty limited edition
units, valued at approximately $28,000 each, will be created.
You have indicated that the majority of buyers are expected to be
religious individuals, but that art collectors, synagogues,
museums and public institutions also have expressed interest.
We note your client's assertion that these Shtenders are
"works of art" created by established and well-known artists. To
qualify as sculpture, however, an item must be created by a
professional artist of the free fine arts, and must have no
functionality. The majority of the items of the Shtender have
utility, and no information has been provided as to the
qualifications of the creators. Thus the sculpture provision is
not applicable. Your client also notes that each Shtender, with all of its
constituent parts and accessories, is "an organic and unified
whole" being offered only as a complete set; none of the
individual pieces will be sold alone. However, you have
previously advised that the Shtenders will not be imported in the
form of complete units; each import shipment will contain only
some of the components. Furthermore, it appears that, even after
assembly and sale as a "unified whole," all of the Shtender's
components are not intended to be used simultaneously for a
particular need or activity. We find that, under these
circumstances and under current tariff rules, it is not possible
to place the articles within a single classification as "goods
put up in sets for retail sale" or as "composite goods."
In our previous letter to you, NY 805588 (January 23, 1995),
we already ruled on the classifications for the lectern/cabinet
and for some of the accessories. However, we deferred
classifying certain other components pending receipt of further
information. Based on the photographs and additional
descriptions you have now provided, we are presently able to rule
on most of the remaining items, as indicated below.
The "Tefillin Box" is a 4.5" x 9.6" x 3.3" unlined walnut
wood box carved on four sides with an apple sprig, blossom and
leaf motif. It has a hinged top, secured by a hidden leaf
catch/release, with a sculpted handle.
The "Lulav Container" is an unlined, cylindrical wooden box
engraved with a palm branch, willow and myrtle motif. This
hinged container is about 2.6" in cross-sectional diameter and
36" in length.
The "Etrog Box" is a 6.5" x 4.6" x 4.6" unlined wooden box
carved on four sides with the likeness of branches, leaves and
fruit of a citron.
The applicable subheading for the "Tefillin Box," the "Lulav
Container" and the "Etrog Box" will be 4420.90.4500, Harmonized
Tariff Schedule of the United States (HTS), which provides for
jewelry boxes, silverware chests, microscope cases, tool or
utensil cases and similar boxes, cases and chests, all the
foregoing of wood: not lined with textile fabrics. The rate of
duty will be 6.2%.
The "Charity Box/Memorial Candle Holder" is a 4.5" x 4.8" x
3.3" article described as a walnut wood box with pierced carvings
of fig leaves, stems and fruit on all four sides and having two
hand-blown glass inserts and an inner wooden box with a slotted
lid.
The applicable subheading for the "Charity Box/Memorial
Candle Holder" will be 9405.50.4000, HTS, which provides for
other (than certain enumerated) non-electrical lamps and lighting
fixtures. The rate of duty will be 7.3%.
The "Challah Board" is a 9.8" x 14.3" wooden bread-cutting
board. Part of the surface is decorated with carved walnut wood
inserts depicting wheat stalks, while the functional portion is
protected by a sheet of glass. Inside the board (presumably in a
recess or special compartment) is a stainless steel knife with
wooden handle. Inserted into the knife's handle is a removable
wooden salt shaker.
The applicable subheading for the "Challah Board" will be
4419.00.8000, HTS, which provides for tableware and kitchenware,
of wood, other than forks and spoons. The rate of duty will be
4.7%.
The "Kiddush Set" consists of a kiddush cup, a plate, four
small cups and a small dish, all of sterling silver, in a carved,
fitted wooden holder.
The "Matzah Holder And Seder Plate With Special Kiddush Cup"
consists of a folding, octagonal wooden box with a central
compartment which stores a sterling silver Kiddush cup and eight
sterling silver dishes. Also included is a walnut seder plate
with sculpted indentations for the dishes.
The applicable subheading for the "Kiddush Set" and the
"Matzah Holder And Seder Plate With Special Kiddush Cup" will be
7114.11.5000, HTS, which provides for articles of goldsmiths' or
silversmiths' wares, of precious metal: articles not elsewhere
specified or included of a type used for household, table or
kitchen use: sterling silver tableware. The rate of duty will be
5.9%.
The "Shofar Box" consists of a ram's horn ("shofar") held in
a fitted, hinged wooden case with ebony wood screen.
The applicable subheading for the "Shofar Box" will be
9208.90.0080, HTS, which provides for whistles, call horns and
other mouth-blown sound signaling instruments. The rate of duty
will be 5.3%.
The "Omer Counter" is described as a walnut wood plaque with
movable handle and number disk which holds two insertable wood
panels carved with barley sheaves.
The applicable subheading for the "Omer Counter" will be
4420.10.0000, HTS, which provides for statuettes and other
ornaments, of wood. The rate of duty will be 4.7%.
Your inquiry still does not provide enough information for
us to give a classification ruling on the "Havdalah Set." The
photo you submitted shows only the exterior of the wooden
cylinder, but this article is said to contain a spice
cover/compartment and a removable "torch" with candle holder. If
you wish to pursue a ruling on this set, please provide
additional photos showing all these components and how they are
juxtaposed. Also, explain how the components are used and how
they relate to one another.
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