The tariff classification of shofars from Israel.

NY A87188 September 17, 1996 CLA-2-92:RR:NC:GI: 227 A87188 CATEGORY: Classification TARIFF NO.: 9208.90.0080 Mr. Jeffrey C. Knight J.C. Knight Corporation Box 291, R.D.4 Indiana, PA 15701 RE: The tariff classification of shofars from Israel. Dear Mr. Knight: In your letter dated August 20, 1996 you requested a tariff classification ruling. The articles in question are shofars which are the horns of rams. You state that the shofars are available in various sizes and are principally used for both the private and public worship of God. The applicable subheading for the shofars will be 9208.90.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments. The rate of duty will be 5.3 percent ad valorem. 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 letter 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 George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division