CLA-2-62:RR:NC:3:353 M84117
Ms. Alicia Reidhead
Autom Church Supply Company
5226 South 31st Place
Phoenix, AZ 85040
RE: The tariff classification of a clergy shirt from China.
Dear Ms. Reidhead:
In your letter dated June 6, 2006 you requested a classification ruling. As requested, the samples will be returned to you.
The submitted samples are Styles 51001 and 51002 Clergy Shirts. One shirt has short sleeves and the other has long sleeves. The shirts are black, constructed of woven 65% polyester and 35% cotton fabric, feature a hidden full front left over right button closure and have a white plastic collar insert.
You state that the clergy shirt is worn during religious services and as a daily wearing shirt, and is the property of the individual cleric.
You suggest classification in subheading 9810.00.4500, which provides for “Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: Regalia.”
The U.S. Notes to Subchapter X of Chapter 98, specify the following with regard to classification of goods within the Subchapter:
Except as provided in subheading 9810.00.20 and 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.
The term “regalia,” as used in this subchapter, (subheadings 9810.00.15 and 9810.00.45) embraces only such insignia of rank or office, emblems or other articles as may be worn upon the person or borne in the hand during public exercises of the institution, and does not include articles of furniture or fixtures, nor regular wearing apparel nor personal property of individuals.
The clergy shirt does not meet the definition of regalia as it is worn outside of religious services and is the property of the cleric. In addition, it appears that the clergy shirt will be sold to the organization after importation into the United States by your firm, which is a for profit commercial operation. Based on the information provided, the clergy shirt is not eligible for classification within this provision.
Chapter 62, Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments...”
The applicable subheading for the Styles 51001 and 51002 Clergy Shirts will be 6205.30.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boy’s shirts, of man-made fibers, other, other, other, other, men’s. The duty rate will be 29.1 cents per kilogram plus 25.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The Styles 51001 and 51002 Clergy Shirts fall within textile category designation 640. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division