In the April 7, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify menorahs as lamps and lighting fittings under HTSUS 9405.50.40 (duty-free; those that hold candles) or 9405.40.84 (duty-free; those that are electric) rather than as festive articles under HTSUS 9505.90.60 (duty-free). CBP explains that menorahs are utilitarian articles used in the celebration of a holiday that are excluded from Chapter 95 by Chapter Note 1(w). However, CBP adds that this status would qualify both menorahs for duty-free treatment under HTSUS 9817.95.01.
Rulings NY J82947, NY I84339, NY E80531, NY D86109, NY D86108, and NY D85910 would be revoked to reflect this change. Comments are due by May 7.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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