CLA-2-63:RR:NC:TA:352 B89909
Ms. Edna Sandler
Edna Sandler Judaica
34 Lyonsgate Drive
Downsview, Ontario, M3H 1C8, Canada
RE: The tariff classification of religious articles from Canada.
Dear Ms. Sandler:
In your letter dated September 15, 1997, you requested a tariff classification ruling.
The submitted photographs depict a "Tallit", "Kippas", "Tallit bag", "Challah Cover" and a "Matzoh Cover". All of the articles are stated to be made of silk fabric. These are articles used in Jewish religious services. The "Tallit" is a rectangular shaped prayer shawl with cords attached onto each end. The prayer shawl has designs and printed Jewish symbols.
The "Kappas" are skull caps that are depicted in two styles. One is flat fitting on the head and the other is a pill-box shaped hat.
The "Tallit Bag" is rectangular shaped with a flip top. The flip top is secured with a metal fastener. The bag is used to store the prayer shawl.
The "Challah Covers" are rectangular shaped cloths that are used to cover bread. One cover depicts a wheat design and the other depicts grapes.
The "Matzoh Cover" is circular shaped with three compartments.
The applicable subheading for the "Tallit", "Tallit Bag" and "Kappas" will be 9810.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution. The rate of duty will be free.
The applicable subheading for the "Challah Covers" and "Matzoh Cover" will be 6304.99.6030, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other: Other: Other: Containing 85 percent or more by weight of silk or silk waste The rate of duty will be 5.4 percent ad valorem.
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 Alan Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division