Newly Released CBP HQ Rulings for April 15
The Customs Rulings Online Search System (CROSS) was updated April 15 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H310688: Revocation of NY J82947, NY I84339, NY E80531, NY D86109, NY D86108 and NY D85910; tariff classification of menorah
| Ruling: The traditional menorahs are classified in subheading 9405.50.40, HTSUS. The plastic electrical menorah is classified in subheading 9405.40.84, HTSUS. Both the traditional and electrical menorahs are eligible for duty-free treatment in accordance with subheading 9817.95.01 |
| Issue: whether the menorahs are properly classified in heading 9505 as a festive article or in heading 9405 as lamps or lighting fittings |
| Items: Menorahs previously addressed in NY rulings J82947, I84339, E80531, D86109, D86108, and D85910. |
| Reason: The addition of Note 1(w) to Chapter 95 (January 2007) precludes certain utilitarian articles from classification under heading 9505. Menorahs are utilitarian articles used in the celebration of a holiday that would be excluded from Chapter 95 by Chapter Note 1(w). Both the traditional and electrical menorahs would be eligible for duty-free treatment in accordance with subheading 9817.95.01 as articles primarily classified in subheadings 9405.40 or 9405.50 as "Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays... " |
| Ruling Date: July 13, 2021 |