OT:RR:CTF:VS H346988 RRB
Glen Horecky
Fiat Studio, LLC
11471 SW Hillcrest Circle
Port St. Lucie, FL 34987
RE: Country of origin; Marking; Subheading 9810.00.25, HTSUS; Religious Marble
Statue; Religious Marble Altar from China; Subheading 9903.01.24; Subheading
9903.01.63; Subheading 9903.01.25; IEEPA-Fentanyl; IEEPA-Reciprocal
Dear Mr. Horecky:
This is in response to your request, dated March 25, 2025, for a ruling on behalf
of Fiat Studio, LLC (“Fiat Studio”), regarding the eligibility for duty-free treatment under
subheading 9810.00.25, Harmonized Tariff Schedule of the United States (“HTSUS”), of
a religious marble statue and a religious marble altar from China. You also request
clarification regarding the applicability of additional duties under U.S. Note 2(u) to
Subchapter III, Chapter 99, of the HTSUS, for products of China pursuant to the
International Emergency Economic Powers Act under subheading 9903.01.24, HTSUS
(“IEEPA-Fentanyl”), 1 and of reciprocal tariffs under U.S. Note 2(v)(xiii)(10) to
Subchapter III, Chapter 99, of the HTSUS, products of China pursuant to the IEEPA
under subheading 9903.01.63, HTSUS, or under subheading 9903.01.25, HTSUS
(“IEEPA-Reciprocal”) 2.
1
See “Implementation of Additional Duties on Products of the People’s Republic of China Pursuant to the
President’s February 1, 2025 Executive Order Imposing Duties to Address the Synthetic Opioid Supply
Chain in the People’s Republic of China,” 90 Fed. Reg. 9038 (February 5, 2025), as amended by “Further
Amended Notice of Implementation of Additional Duties on Products of the People’s Republic of China
Pursuant to the President’s Executive Order 14195, Imposing Duties to Address the Synthetic Opioid
Supply Chain in the People’s Republic of China,” 90 Fed. Reg.11426 (March 6, 2025).
2
See “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and
Persistent Annual United States Goods Trade Deficits,” 90 Fed. Reg. 15041 (April 7, 2025), as amended
by “Modifying Reciprocal Tariff Rates to Reflect Trading Partner Retaliation and Alignment,” 90 Fed. Reg.
15625 (April 15, 2025); Cargo Systems Messaging Service (“CSMS”) #65029337 (May 13, 2025).
FACTS:
The merchandise at issue consists of a religious marble statue and a religious
marble altar that are manufactured in China.
Item 1, the “St. Therese statue,” is a machine-carved, solid white marble statue
with a smooth finish of St. Therese, a Catholic saint. The statue is carved using a
computer numerical code (“CNC”) machine and finishing touches are completed by
hand. The piece is not carved in low, mid, high, or sunken relief. Instead, it is carved
“in the round,” visible from multiple vantage points, is in full and realistic detail, and is 5
feet in height.
Item 2, the “Church Altar,” is a machine-carved, charcoal gray and solid white
marble rectangular altar with a high polish finish. The piece is carved using a CNC
machine and finishing touches are completed by hand. An inscription carved in Times
New Roman font reads, “Centennial Year of St. Therese Parish, Alhambra, CA,
2024.” Underneath the inscription reads, “I want to spend my heaven in doing good on
earth. After my death, I will let fall a shower of roses. – St. Therese of Lisieux.” Ornate
relief details are carved into the altar base and ceiling; equidistant columns are located
at the corners and in specific intervals of the piece. The marble altar piece is
approximately 6 feet in length, 3 feet in width, and 30 inches in height.
The requester, Fiat Studio, is a supplier of religious statuary. In the scenario
described by the requester, St. Therese Catholic Church, a religious institution located
in Alhambra, California (hereinafter, the “Church”), has contracted for the purchase of
Items 1 and 2, through a church goods dealer that deals directly with Fiat Studio. When
St. Therese Catholic Church or other churches place orders for marble statues or altars,
the church dealers order these items directly from Fiat Studio. Fiat Studio then orders
the manufacture of these statues and altars from their factory suppliers in China. Fiat
Studio monitors the manufacture of the items and is the importer of record.
Both Items 1 and 2 are pre-ordered by the Church as custom-designed pieces.
According to a signed declaration from the pastor of St. Therese Catholic Church, an
invoice from Fiat Studio issued to the Church’s church goods dealer, and a purchase
order from the church goods dealer to Fiat Studio on behalf of the Church, Items 1 and
2 are comprised of a “[c]ustom-carved marble statue of St. Therese per our design,” a
“[c]ustom-carved marble church altar per our specifications,” and will be imported for the
sole use of St. Therese Catholic Church.
The Church design committee prepares sketches of the statue and the altar and
actively consults with Fiat Studio and the manufacturer in China prior to U.S.
importation. Based on the requested design parameters of the statue, a full-scale
model of the statue is sculpted in clay at the factory in China. After final Church
approval of the clay model, a CNC machine carves a block of marble to the general
shape and form of the statue, with all final carving done by hand. For the altar, the
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Church provides Fiat Studio with the computer-aided design (“CAD”) architectural
drawings and specifications. Some of the components of the altar are carved using a
CNC machine, and some, which require additional decorations and embellishments, are
carved by hand. In consultation with the Church, the marble statue and marble altar will
undergo further modification, refinement, and carving by hand by the manufacturer. The
marble statue and the marble altar will not be coated with any materials or
solvents. The complete and finished marble pieces will then undergo inspection,
packaging, and exportation to the United States.
ISSUES:
(1) What is the country of origin of the subject religious marble statue and a religious
marble altar for duty and marking purposes?
(2) Whether the subject religious marble statue and a religious marble altar are eligible
for duty-free treatment under subheading 9810.00.25, HTSUS.
(3) What are the applicable country of origin marking requirements for the subject
religious marble statue and religious marble altar?
(4) If the subject religious marble statue and religious marble altar are eligible for duty-
free treatment under subheading 9810.00.25, HTSUS, are they exempt from the
assessment of additional duties pursuant to U.S. Note 2(u) to Subchapter III,
Chapter 99, of the HTSUS, for products of China under subheading 9903.01.24,
HTSUS (i.e., IEEPA-Fentanyl duties)?
(5) If the subject religious marble statue and religious marble altar are eligible for duty-
free treatment under subheading 9810.00.25, HTSUS, are they exempt from the
assessment of additional duties pursuant to U.S. Note 2(v)(xiii)(1) to Subchapter III,
Chapter 99, of the HTSUS, for products of China under subheading 9903.01.63,
HTSUS, and subheading 9903.01.25, HTSUS (i.e., IEEPA-Reciprocal duties)?
LAW AND ANALYSIS:
Country of Origin
When determining the country of origin for trade remedy purposes, the
substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter
(“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a
new name, character, or use different from that possessed by the article prior to
processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).
This determination is based on the totality of the evidence. See National Hand Tool
Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In the instant case, the Chinese marble blocks undergo a substantial
transformation, thereby, taking on a new name, character, and use. In China, the
marble blocks are cut, chiseled, etched, and machined using a CNC machine. Initial
machining creates crude dimensions, general shapes, and rough figures. Subsequent
CNC machining creates intermediary dimensions, shapes and figures. Final CNC
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machining creates refined pieces that will then undergo additional manufacture by hand.
The provided documentation states, “[M]any of the individual pieces carved by the CNC
machine did require additional decorations and embellishments that were carved by
hand. Once the factory carved and finished all of the decorative pieces, they
temporarily assembled all pieces to show photos to the customer for review. The
Church identified numerous areas that needed to be revised and re-carved. Once the
Church finally approved the altar, it was disassembled and packaged for shipment to the
Church.” Upon completion of the various processing steps, the marble blocks have
been substantially transformed into a custom marble religious statue and custom
religious altar. Accordingly, the country of origin of the religious statue and religious
altar for marking and duty purposes is China.
Eligibility for duty-free treatment under subheading 9810.00.25, HTSUS
Subheading 9810.00.25, HTSUS, provides for duty-free treatment for “articles
imported for the use of an institution organized and operated for religious purposes,
including cemeteries, schools, hospitals, orphanages and similar nonprofit activities
staffed and controlled by such institution: Altars, pulpits, communion tables, baptismal
fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the
foregoing, whether to be physically joined thereto or not, and statuary (except granite or
marble cemetery headstones, granite or marble grave markers and granite or marble
feature memorials, except casts of plaster of Paris, or of compositions of paper or
papier-mâché).”
U.S. Note 1 to Subchapter X of Chapter 98, HTSUS, states: “Except as provided
in subheading 9810.00.20 and [sub]headings 9810.00.70, 9810.00.85, 9810.00.90 and
9810.00.95, or as otherwise provided for in this U.S. note, the articles covered by this
subchapter must be exclusively for the use of the institutions involved, and not for
distribution, sale or other commercial use within 5 years after being entered.”
Additionally, 19 C.F.R.§ 10.43 provides as follows:
(a) The Center director may, at his discretion, require appropriate proof of
duty-free status for articles for institutions claimed to be exempt from duty
under subheadings 9810.00.05, 9810.00.15, 9810.00.25, 9810.00.30,
9810.00.40, 9810.00.45, 9810.00.50, 9810.00.55, Harmonized Tariff
Schedule of the United States (19 U.S.C. 1202).
(b) Appropriate proof may be a copy of the charter or other evidence of the
character of the institution for the use of which the articles are imported.
CBP has consistently found that in order to qualify for duty-free treatment under
subheading 9810.00.25, HTSUS, imported articles must be the subject of a pre-
importation sale to a designated institution, in keeping with the requirements of U.S.
Note 1 to Subchapter X, Chapter 98, HTSUS. See, e.g., HQ H170536, dated
July 7, 2011; and HQ 950848, dated May 11, 1992, in which importations of religious
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articles failed to qualify for duty-free treatment under subheading 9810.00.25, HTSUS,
because they were sold to religious institutions by for profit businesses after entry into
the United States. In the instant case, Fiat Studio explains that the subject merchandise
was commissioned on behalf of a religious institution—i.e., St. Therese Catholic
Church—based on specific customization requirements. In support, Fiat Studio
submitted documentation, including signed and dated declarations from the pastor of St.
Therese Catholic Church, demonstrating that Fiat Studio will be the importer, dealer and
agent of the prospective importation on behalf of the Church. The submitted
documentation also demonstrates that the customized marble statue and customized
marble altar, which includes an inscription commemorating the Church’s centennial
year, will be manufactured in consultation with the Church, is subject to a pre-existing
sale made prior to U.S. importation, will be for the sole use of the church for religious
purposes, and are not for re-sale. Accordingly, we find the subject merchandise will be
eligible for duty-free treatment under subheading 9810.00.25, HTSUS.
We note that per 19 C.F.R. § 10.43, the Center director may, at his discretion,
require appropriate proof of duty-free status for articles for institutions claimed to be
exempt from duty under subheading 9810.00.25, HTSUS. Accordingly, Fiat Studio
should submit satisfactory proof upon entry that the ultimate customer, St. Therese
Catholic Church, is entitled to duty-free status for the importation of the subject
merchandise.
Marking
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides
that, unless excepted, every article of foreign origin imported into the United States shall
be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of
the article (or container) will permit, in such a manner as to indicate to the ultimate
purchaser in the United States the English name of the country of origin of the article.
Congressional intent in enacting section 1304 was that the ultimate purchaser should be
able to know by an inspection of the marking on the imported goods the country of
origin of the goods. "The evident purpose is to mark the goods so that at the time of
purchase the ultimate purchaser may, by knowing where the goods were produced, be
able to buy or refuse to buy them, if such marking should influence his will." United
States v. Friedlaender & Co., 27 C.C.P.A. 297 at 302 (1940).
Part 134, Customs and Border Protection (“CBP”) Regulations (19 C.F.R. Part
134), implements the country of origin marking requirements and exceptions of 19
U.S.C. § 1304. Pursuant to 19 C.F.R. § 134.41(b), the ultimate purchaser in the United
States must be able to find the marking easily and read it without strain. Section
134.1(d) defines the ultimate purchaser as generally the last person in the United States
who will receive the article in the form in which it was imported.
Under 19 U.S.C. § 1304(a)(3)(J) and 19 C.F.R. § 134.33, articles classified under
subheading 9810.00.25, HTSUS, are considered J-list articles, and are therefore,
excepted from individual marking requirements under 19 C.F.R. § 134.33. However, 19
5
C.F.R. § 134.33 requires that “the outermost container in which the article ordinarily
reaches the ultimate purchaser … be marked to indicate the origin of its contents.”
Therefore, the outermost container in which the marble statue and marble altar are
imported must be marked to indicate the country of origin as China.
Applicability of “IEEPA-Fentanyl” duties under subheading 9903.01.24, HTSUS
In order to effectuate the President's February 1, 2025, Executive Order
“Imposing Duties to Address the Synthetic Opioid Supply Chain in the People's Republic
of China,” which imposes specified rates of duty on imports of articles that are products
of China, CBP implemented additional duties on products of China, pursuant to the
International Economic Powers Act (50 U.S.C. § 1701 et seq.) (“IEEPA”), the National
Emergencies Act (40 U.S.C. § 1601 et seq.) (“NEA”), section 604 of the Trade Act of
1974, as amended (19 U.S.C. § 2483), and 3 U.S.C. § 301. Effective with respect to
goods entered for consumption, or withdrawn from warehouse for consumption, on or
after 12:01 a.m. eastern standard time on March 4, 2025, subchapter III of chapter 99 of
the HTSUS was modified by inserting new subheading 9903.01.24, HTSUS, which
imposes an additional 20% ad valorem duty on articles that are the product of China, as
provided for in U.S. Note 2(u) to Subchapter III of Chapter 99 (hereinafter, “IEEPA-
Fentanyl duties”). See “Further Amended Notice of Implementation of Additional Duties
on Products of the People’s Republic of China Pursuant to the President’s Executive
Order 14195, Imposing Duties to Address the Synthetic Opioid Supply Chain in the
People’s Republic of China,” 90 Fed. Reg.11426 (March 6, 2025).
You inquire as to whether the subject merchandise is subject to the additional
IEEPA-Fentanyl duties applicable to products of China. The additional 20% ad valorem
duty provided for in subheading 9903.01.24, HTSUS, will apply to products of China
entered for consumption on or after 12:01 am eastern standard time on March 4, 2025.
However, pursuant to U.S. Note 2(u) to Subchapter III of Chapter 99, the additional
duties imposed by subheading 9903.01.24, HTSUS, shall not apply to goods for which
entry is properly claimed under a provision of Chapter 98 of the tariff schedule pursuant
to applicable regulations of CBP, and whenever CBP agrees that entry under such a
provision is appropriate, except for goods entered under subheading 9802.00.80; and
subheading 9802.00.40, 9802.00.50, and 9802.00.60. In the instant matter, the subject
religious marble statue and religious marble altar are eligible for duty-free treatment
under a provision of Chapter 98, specifically subheading 9810.00.25, HTSUS.
Accordingly, under U.S. Note 2(u), the subject merchandise will be exempt from the
additional IEEPA-Fentanyl duties.
Applicability of “IEEPA-Reciprocal” duties under subheading 9903.01.63, HTSUS, and
subheading 9903.01.25, HTSUS
In order to effectuate the President's April 2, 2025, Executive Order “Regulating
Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and
Persistent Annual United States Goods Trade Deficits,” the Executive Office of the
President issued a Federal Register notice implementing an additional ad valorem duty
6
on all imports from all trading partners including China, except as otherwise provided,
pursuant to the IEEPA, the NEA, section 604 of the Trade Act of 1974, as amended (19
U.S.C. § 2483), and 3 U.S.C. § 301. See “Regulating Imports with a Reciprocal Tariff to
Rectify Trade Practices that Contribute to Large and Persistent Annual United States
Goods Trade Deficits,” 90 Fed. Reg. 15041 (April 7, 2025). Pursuant to an additional
Federal Register notice and Cargo Systems Message Service (“CSMS”) message, the
Executive Office of the President modified the additional ad valorem duty on products of
China. See “Modifying Reciprocal Tariff Rates to Reflect Trading Partner Retaliation
and Alignment,” 90 Fed. Reg. 15625 (April 15, 2025); CSMS #65029337 (May 13,
2025). Accordingly, effective with respect to goods entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time
on May 14, 2025, subheading 9903.01.63, HTSUS, imposes an additional 34% ad
valorem duty on articles that are the product of China, including Hong Kong and Macau,
as provided for in U.S. Note 2(v)(xiii)(10) to Subchapter III of Chapter 99 (hereinafter,
“IEEPA-Reciprocal duties”). See “Modifying Reciprocal Tariff Rates to Reflect Trading
Partner Retaliation and Alignment,” 90 Fed. Reg. 15625 (April 15, 2025); CSMS
#65029337 (May 13, 2025).
Subsequently, in order to effectuate the President’s May 12, 2025 Executive
Order, “Modifying Reciprocal Tariff Rates to Reflect Discussions with the People’s
Republic of China,” the Executive Office of the President issued a Federal Register
notice which suspended the application of subheading 9903.01.63 and U.S. Note
2(v)(xiii)(10) to Subchapter III of Chapter 99 for a period of 90 days beginning at 12:01
a.m. eastern daylight time on May 14, 2025. See “Modifying Reciprocal Tariff Rates to
Reflect Discussions with the People’s Republic of China,” 90 Fed. Reg. 21831 (May 21,
2025). In accordance with the terms of this Executive Order and Federal Register
notice, and effective with respect to goods entered for consumption, or withdrawn from
warehouse for consumption, on or after 12:01 a.m. eastern daylight time on May 14,
2025, all articles imported into the customs territory of the United States from China
shall be subject to an additional 10% IEEPA-Reciprocal duty under subheading
9903.01.25, HTSUS.
You inquire as to whether the subject merchandise is subject to the additional
IEEPA-Reciprocal duties applicable to products of China. The additional 34% ad
valorem duty provided for in subheading 9903.01.63, HTSUS, will apply to products of
China with respect to goods entered for consumption after the completion of the 90-day
suspension beginning on May 14, 2025. During this 90-day suspension, the 10%
IEEPA-Reciprocal duty rate under subheading 9903.01.25, HTSUS, will apply to
products of China. However, pursuant to U.S. Note 2(v)(i) to Subchapter III of Chapter
99, the additional duties imposed by subheading 9903.01.25 and subheading
9903.01.63 shall not apply to goods for which entry is properly claimed under a
provision of Chapter 98 of the tariff schedule pursuant to applicable regulations of CBP,
and whenever CBP agrees that entry under such a provision is appropriate, except for
goods entered under subheading 9802.00.80; and subheadings 9802.00.40,
9802.00.50, and 9802.00.60. In the instant matter, the subject religious marble statue
and religious marble altar are eligible for duty-free treatment under a provision of
7
chapter 98, specifically subheading 9810.00.25, HTSUS. Accordingly, under U.S. Note
2(v)(i), the subject merchandise will be exempt from the additional IEEPA-Reciprocal
duties.
HOLDING:
The country of origin of the subject religious marble statue and a religious marble
altar for duty and marking purposes is China.
The subject religious marble statue and religious marble altar are eligible for
duty-free treatment under subheading 9810.00.25, HTSUS.
Articles classified under subheading 9810.00.25, HTSUS, are considered J-list
articles, and are therefore, excepted from individual marking requirements under 19
C.F.R. § 134.33. However, 19 C.F.R. § 134.33 requires that the outermost container in
which the religious marble statue and religious marble altar are imported must be
marked to indicate the country of origin as China.
As articles eligible for duty-free treatment under a provision of Chapter 98,
specifically, subheading 9810.00.25, HTSUS, the subject religious marble statue and
religious marble altar are exempt from the assessment of IEEPA-Fentanyl duties and
IEEPA-Reciprocal duties.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is
issued on the assumption that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either directly, by reference, or by
implication, is accurate and complete in every material respect. The application of a
ruling letter by [CBP] field office to the transaction to which it is purported to relate is
subject to the verification of the facts incorporated in the ruling letter, a comparison of
the transaction described therein to the actual transaction, and the satisfaction of any
conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the
time this merchandise is entered. If the documents have been filed without a copy, this
ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Monika R. Brenner, Chief
Valuation and Special Programs Branch
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