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