CLA-2-39:OT:RR:NC:N4:415
Mark R. Fisher
Ernest Works, Inc.
10 Stone Meadow Farm Drive
Shrewsbury, MA 01545
RE: The tariff classification of a plastic resin crucifix from China.
Dear Mr. Fisher:
In your letter dated December 7, 2023, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is described as the “Turin Crucifix.” Your submission indicates it is a mass-produced, molded, epoxy resin plastic sculpture used for private or public devotion or prayer services. Per the supplied website, this crucifix incorporates details from the Shroud of Turin, the purported burial shroud of Christ, and other relics credited to the Passion of Christ. It is approximately 19 inches tall and 9 inches wide when mounted on a wall. A base, which is 8 inches by 8 inches, is also provided for placing the crucifix on a table. It weighs 1.75 pounds when used as a wall hanging and 3.5 pounds when used with its base on a table. From the included image, the crucifix and base are painted with a metallic finish.
In your submission, you suggest that this item could be correctly classified under chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article, however, this office does not agree. CBP has historically regarded crosses and crucifixes as “religious emblems,” see HQ 954718, dated November 10, 1993. A crucifix does not meet the requirements for a festive article of chapter 95 as it is not so intrinsically linked to a festive occasion that its use or display during other times would be aberrant.
The applicable subheading for the “Turin Crucifix” will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division