The tariff classification of religious articles from Israel.

NY K84523 April 2, 2004 CLA-2-71:RR:NC:N1:113 K84523 CATEGORY: Classification TARIFF NO.: 7114.11.5000; 7114.11.6000 Mr. Jerry Klinger To Save a Life 16405 Equestrian Lane Rockville, MD 20855 RE: The tariff classification of religious articles from Israel. Dear Mr. Klinger: In your letter dated March 17, 2004, you requested a ruling on tariff classification. The merchandise is a selection of religious articles. The articles are Kiddush cups, candlesticks, and Mezzuzot. All of the items are made of silver. Although charitable organizations are involved, there is no specific exemption from duty for these items; however, there are exemptions available under other regulations. The applicable subheading for the cups, if of sterling silver, will be 7114.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of silver, whether or not plated or clad with other precious metal: articles not elsewhere specified or included of a type used for household, table or kitchen use; of silver: sterling silver tableware. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the cups, if not of sterling silver, and of the other items, will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of silver, whether or not plated or clad with other precious metal: articles not elsewhere specified or included of a type used for household, table or kitchen use; of silver: other. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheadings 7114.11.5000, HTS, and 7114.11.6000, HTS, which are products of Israel are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Articles classifiable under subheadings 7114.11.5000, HTS, and 7114.11.6000, HTS, which are products of Israel, are entitled to duty free treatment under the United States Israel Free Trade Act upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division