The tariff classification of a Seder plate from the Philippines.

PD D88909 March 26, 1999 CLA-2-95:NEW:TCB II:DO5 D88909 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Asher Rubinstein Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33RD Floor New York, NY 10167-3397 RE: The tariff classification of a Seder plate from the Philippines. Dear Mr. Rubinstein: In your letter dated March 3, 1999, on behalf of your client Aviv Judaica Imports, Ltd., you requested a tariff classification ruling. With your letter you submitted a sample of a ceramic Seder plate. You state that the Seder plate will be used during the Jewish holiday of Passover. The plate includes sculpted indentations which hold various symbolic foods. During the Seder the plate is placed in the center of the Passover table. As participants read the Haggadah, which recounts the story of Passover, they refer to the Seder plate, its contents, and their symbolic significance. The applicable subheading for the ceramic Seder plate will be 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS) which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other, Other. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area