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NY C88308


June 19, 1998

CLA-2-95:RR:NC:SP:225 C88308

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7013.21.5000

Mr. Joel Simon

Serko & Simon LLP

One World Trade Center Suite 3371

New York, N.Y. 10048

RE: The tariff classification of a crystal Seder plate and crystal blessing cup.

Dear Mr. Simon:

In your letter dated May 26, 1998 you requested a tariff classification ruling on behalf of your client Waterford Wedgwood U.S.A., Inc.

The first item is a crystal Seder plate. Measuring approximately eleven and a half inches in diameter, the plate is engraved with the Star of David in its center surrounded by six circular cut patterns, each containing engraved Hebrew lettering. This and all Seder plates are used once a year, as the center piece for the Seder dinner which celebrates the Jewish holiday of Passover.

The second item is a crystal blessing cup. According to your letter, the cup has a lead monoxide content of approximately 32 percent and has a unit value of $32.26 per piece. Although called a cup, the item is stemware measuring approximately seven and a half inches in height. It is also decorated with an engraved Star of David and has three Hebrew words which are the last words of the blessing for wine; "creates the fruits of the vine". The information you have provided states:

"This glass is used to celebrate various Jewish festivals such as the Passover ritual. In addition, the blessing cup may also be used during other festive Jewish occasions such as the Kiddish, Havdalah, the Rite of Circumcision, the Redemption of the First-Born, the Ceremony of Betrothal and the Marriage Blessings."

Items of crystal are generally classified in Chapter 70. However, as a result of Midwest of Cannon Falls consideration must be given to the possibility of classification within Heading 9505.

In the Informed Compliance Handbook Classification of Festive Articles, various Holidays and motifs were listed which were identified as accepted holidays and their appropriate symbols. Passover was not on that list. However, in that same handbook it was stated that the listed holidays and symbols were not definitive, and additional holidays and motifs would be added. Since the posting of the Informed Compliance Handbook on the world wide web in November of 1997, consideration has been given to Passover as an additional accepted holiday.

In Midwest the Court considered as Festive Articles certain items which were advertised and sold to consumers before the particular holiday with which they were associated. It was determined that the items must be used in celebration of and for entertainment on a joyous holiday. It would appear that Passover meets the court's standard of a joyous holiday. According to the Encyclopedia Britannica:

Passover, is a "holiday commemorating the Hebrews' liberation from slavery in Egypt and the 'passing over' of the forces of destruction, or the sparing of the firstborn of the Israelites, when the Lord 'smote the land of Egypt' on the eve of the Exodus."

Further, the Seder plate is an item specifically associated with the celebration in the home of this joyous occasion. Again citing the Encyclopedia Britannica:

"Passover is often celebrated with great pomp and ceremony, especially on the fist night, when a special family meal, called the Seder is held. At the Seder foods of symbolic significance commemorating the Hebrews' liberation are eaten, and prayers and traditional recitations are performed."

It is the Seder plate which holds those symbolic foods.

Unlike the Seder plate, the blessing cup is not specifically associated with the Seder. It is not so peculiarly stylized so as to limit its use to Passover. It is marketed and sold for use during any number of Jewish festive occasions as was stated in your letter. Therefore, it does not meet the court's test of a Festive Article. Although stated in the letter that the blessing cup is never intended for use as a drinking vessel, it is our understanding that according to tradition one must drink the wine after the Kiddish blessing.

By classifying the Seder plate within Heading 9505, Passover is recognized as an accepted holiday and the Seder plate is recognized as an accepted symbol of that holiday.

The applicable subheading for the Seder plate will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Other: Other. The rate of duty will be free.

The applicable subheading for the crystal blessing cup will be 7013.21.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Drinking glasses, other than of glass-
ceramics: Of lead crystal: Valued over $5 each. The rate of duty will be 3.6 percent ad valorem.

The samples are returned as requested.

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 J. Wong at (212) 466-5538.

Sincerely,


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