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NY F81627

January 27, 2000

CLA-2-44:RR:NC:2:230 F81627


TARIFF NO.: 4421.90.9840

Mr. Al Dwek
T S Group Inc.
109 Phillips Ave
Deal, NJ 07723

RE: The tariff classification of a wood mezuza case from China

Dear Mr. Dwek:

In your letter received on January 7, 2000 you requested a tariff classification ruling.

The ruling was requested on a wood mezuza case. A sample of a small narrow rectangular container was submitted. The sample measures approximately 4 inches long by 11/16 inch wide by ½ inch thick. It is made entirely of wood and is sanded and shaped on the ends. It has a Hebrew letter carved at the top. The back has an open space designed to hold a small handwritten scroll. The case holding the scroll will be mounted on the door frame of a home as a sign that a Jewish family lives there.

The open space in the back will be closed with a thin wood cover. A cover was not submitted with the sample. It is not clear whether the cover will be imported with the container or supplied after importation.

The applicable subheading for the wood mezuza case with or without the cover will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

The wood mezuza cases to be imported and sold to various ultimate purchasers are required to be marked with the country of origin.

Your inquiry does not provide enough information to issue a ruling on your proposed marking. In order to issue a marking ruling, your request should include a sample of the proposed marking. In additon, please clarify whether or not the covers will be imported with the cases and describe how the cases are packed and sold.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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