April 7 CBP Bulletin Proposes to Revoke Rulings on Menorahs
In the April 7 Customs Bulletin (Vol. 55, No. 13), CBP published notices that propose to revoke or modify rulings on menorahs.
Comments on Proposals Due May 7
CBP said consideration will be given to any written comments received by May 7 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Menorahs
| Item: Menorahs that hold candles and plastic electric menorahs |
| Current: 9505.90.60, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Proposed: Traditional menorahs: 9405.50.40, “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other.” Plastic electric menorahs: 9405.40.84, “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Other.” Both are eligible for duty-free classification as 9817.95.01 as “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras.” |
| Reason: Menorahs are utilitarian articles used in the celebration of a holiday that would be excluded from Chapter 95, CBP said. |
| Proposed for revocation: NY J82947, NY I84339, NY E80531, NY D86109, NY D86108 and NY D85910 |
| Proposed new ruling: HQ H310688 |