CLA-2-95:RR:NC:SP:225 C88308
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,
Robert B. Swierupski
Director
National Commodity
Specialist Division