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HQ 089159


August 7, 1991

CLA-2 CO:R:C:M 089159 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.50, 7013.99.80, 7013.99.90; 6912.00.50; 6913.90.50; 3924.90.50; 3925.90.00

Mr. Neil Peterman
Management Services
Shaulson 48/9
Har Nof
Jerusalem, Israel 95400

RE: Mezuzah cases; articles of glass; ornamental articles of ceramics, other than porcelain or china; household articles of plastics; builders' ware of plastics

Dear Mr. Peterman:

This is in response to your letter of April 12, 1991, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for various "Mezuzah" cases made in Israel.

FACTS:

The articles at issue are mezuzah cases. The mezuzah cases are receptacles for scriptural verses written on parchment and are affixed to door posts in Jewish homes. The cases are either made of hand painted glass, hand thrown kiln fired pottery or hand painted molded white plastic. Each case measures 5 inches by 1/2 inch, with a thickness of approximately 1/2 inch.

ISSUE:

What is the classification of the hand painted glass mezuzah case.

What is the classification of the hand thrown kiln fired mezuzah case.

What is the classification of the plastic mezuzah case.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Subheading 7013.99, HTSUSA, provides for other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). The hand painted glass mezuzah is ornamental and is principally used in the home. It is therefore classifiable in the above subheading.

The two competing headings for the classification of the ceramic mezuzah are subheading 6912.00, HTSUSA, which provides for other ceramic household articles, other than of porcelain or china, and subheading 6913.90, HTSUSA, which provides for statuettes and other ornamental ceramic articles, other than of porcelain or china. The Explanatory Notes for the HTS, although not dispositive, are to be looked to for the proper interpretation of the HTS. The ENs to Heading 6913, HTSUSA, provide the following:

This heading covers a wide range of ceramic articles of the type designed essentially for the interior decoration of homes, offices, assembly rooms, churches, etc., and outdoor ornaments (e.g. garden ornaments)

This heading covers:

(A) Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect, e.g.:

(1) Statues, statuettes, busts, haut or bas reliefs, and other figures for interior or exterior decoration, etc....

(2) Crucifixes and other church or religious ornaments.

The instant item has no utility value, is wholly ornamental and is also a religious ornament. The kiln fired mezuzah case is not made of porcelain or china. As a result, subheading 6913.90, HTSUSA, more specifically describes this item.

Heading 3924, HTSUSA, provides for tableware, kitchenware, other household articles and toilet articles, of plastics. Note 11 (ij) to Chapter 39, HTSUSA, provides that fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, be classified in Heading 3925, HTSUSA, as builders' ware of plastics, not elsewhere specified or included. Since the plastic mezuzah cases are not portable items and are household articles designed for permanent installation on doorposts, the issue is whether they are classified in Heading 3924, HTSUSA, or in Heading 3925, HTSUSA.

The issue of whether certain toilet and household articles of plastics materials are classified in Heading 3924, HTSUSA, as household articles or in Heading 3925, HTSUSA, as builders' ware was covered during the Third Session of the Harmonized System Committee, which was conducted in Brussels on March 9, 1989. It was the opinion of the Secretariat and the Committee that Heading 3924, HTSUSA, does not include articles designed for fixing to or setting in the wall. For example, Headquarter's Ruling Letter (HRL) 087277, dated October 9, 1990, dealt with whether a toilet tissue dispenser designed to be permanently installed in non- domestic buildings was classified in Heading 3924, HTSUSA. HRL 087277 held that since this article was designed for permanent installation it was classifiable in Heading 3925, HTSUSA, not in Heading 3924, HTSUSA. Thus, the instant mezuzah case made of plastic, which is intended for permanent installation on doorposts, would be classified in Heading 3925, HTSUSA.

HOLDING:

The mezuzah case made of hand painted glass is classified in subheading 7013.99.50, HTSUSA, for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than of heading 7010 or 7018), other glassware, other, other, if valued over $.30 but not over $3 each, and the rate of duty is 30 percent ad valorem. If the mezuzah case is valued over $3 but not over $5 each, it would be classified in subheading 7013.99.80, HTSUSA, and the rate of duty is 15 percent ad valorem. If the mezuzah case is valued over $5 each, it would be classifiable in subheading 7013.99.90, HTSUSA, and the rate of duty is 7.2 percent ad valorem. Articles classified in the above subheadings, if they are products of Israel, are entitled to entry free of duty under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable requirements.

The mezuzah case made out of hand thrown kiln pottery is classified in subheading 6913.90.50, which provides for statuettes and other ornamental ceramic articles, other, other,
other. The rate of duty is 7 percent ad valorem. Articles classified in the above subheading, if they are products of Israel, are entitled to entry free of duty under the United States-Israel Free Trade Area Implementation Act of 1985 or the Generalized System of Preferences upon compliance with all applicable requirements.

The mezuzah case made out of plastic is classified in subheading 3925.90.00, HTSUSA, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty is 5.3 percent ad valorem. Articles classified in the above subheading, if they are products of Israel, are entitled to entry free of duty under the United States-Israel Free Trade Area Implementation Act of 1985 or the Generalized System of Preferences upon compliance with all applicable requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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