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NY H83599

August 10, 2001

CLA-2-83:RR:NC:N1:113 H83599


TARIFF NO.: 8306.21.0000

Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 707 Wilshire Blvd., Suite 4900
Los Angeles, CA 90017

RE: The tariff classification of Kiddush cups from India.

Dear Mr. Wortman:

In your letter dated July 23, 2001, you requested a ruling on behalf of Alef Judaica, Inc. on tariff classification.

The samples you provided are items K3121, K184, and K98, silver-plated Kiddush cups. The cups are stemware of silver-plated base metal. The Kiddush cup is used for the wine or grape juice that is blessed during the Kiddush or prayer for the Sabbath. Items K3121 and K184 are etched with the Star of David and the last three words of the blessing. Item K98 is etched with designs that include the Star of David.

The applicable subheading for this product will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The general rate of duty will be 4.5 percent ad valorem.

Articles classifiable under subheading 8306.21.0000, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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