CLA-2-61:OT:RR:E:NC:3:353
Mr. Dan Jorgensen
Cargo Link Int’l
881 S 3760 W
Salt Lake City, UT 84104
RE: The tariff classification of an identifier from China.
Dear Mr. Jorgensen:
In your letter dated June 16, 2008, on behalf of Brightex Merchandising Limited, you requested a classification ruling. Images and information regarding the good was provided electronically.
The imported merchandise is a safety-style vest constructed of knit 100% polyester bright yellow mesh fabric. The vest is a sleeveless pullover with fabric capping at the edges and is open at the sides except for elastic near the waist. The rear of the vest is silk screened with the words “Mormon Helping Hands” at the top, a helping hand design in the middle, and the words “The Church of Jesus Christ of Latter Day Saints” on the bottom; the front is silk screened with a smaller version of the design and the name of the church on the upper left hand side.
The vest will be imported by The Church of Jesus Christ of Latter Day Saints (LDS) and will be worn as an identifier by members of the church who are working or volunteering within church centers or church activities. The item is not being sold to member workers, but is supplied to them by the LDS.
The applicable subheading for the safety-style vest will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.
You inquire whether classification in subheading 9810.00.1500 applies to these vests. Subheading 9810.00.1500 provides for “Articles imported for the use of an institution established solely for religious purposes: Regalia.” Chapter 98, U.S. Note 2, states that:
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.
As the item is not an insignia of rank or office, or an emblem and is not worn on the person during a public exercise of the institution, it is not eligible for classification in subheading 9810.00.1500.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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