CBP Ruling J82947 — The tariff classification of a menorah from India.

Tariff classification

Headings: 9505

Product description

The submitted sample is a 100% nickel-plated brass menorah identified as Style #327T1356NA. The menorah consists of an ornate arch attached to a rectangular-shaped base and measures approximately 7 inches in height x 3 inches in width x 5 inches in length. The base has three levels. On the top level, inside the arch, is a flame that measures approximately 2-1/2 inches in height x ½ inch in width x 1-1/4 inch in length. To the right of the flame is a holder for the insertion of a candle. The middle level is not decorated. The bottom level has 8 holders for the insertion of candles. All nine holders are to be used with candles in the celebration of Chanukah. The candles are not included. The menorah is an accepted symbol of the Chanukah holiday and is classifiable as a festive article in Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the menorah, Style #327T1356NA, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY J82947 April 7, 2003 CLA-2-95:RR:NC:SP:225 J82947 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a menorah from India. Dear Ms. Wilson: In your letter dated April 1, 2003, you requested a tariff classification ruling. The submitted sample is a 100% nickel-plated brass menorah identified as Style #327T1356NA. The menorah consists of an ornate arch attached to a rectangular-shaped base and measures approximately 7 inches in height x 3 inches in width x 5 inches in length. The base has three levels. On the top level, inside the arch, is a flame that measures approximately 2-1/2 inches in height x ½ inch in width x 1-1/4 inch in length. To the right of the flame is a holder for the insertion of a candle. The middle level is not decorated. The bottom level has 8 holders for the insertion of candles. All nine holders are to be used with candles in the celebration of Chanukah. The candles are not included. The menorah is an accepted symbol of the Chanukah holiday and is classifiable as a festive article in Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested. The applicable subheading for the menorah, Style #327T1356NA, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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