CLA-2-94:OT:RR:NC:N4:433
Eleanor M. Poli
Purchasing Agent
William J. Hirten
35 Industrial Road
Cumberland, RH 02864
RE: The tariff classification of religious vestments from Poland.
Dear Ms. Poli:
In your letter dated June 28, 2016, you requested a tariff classification ruling. No photo was received for the merchandise concerned.
The merchandise concerned are “chasuble vestments.” A {chasuble} is a sleeveless outer vestment, typically ornate and having a simple hole for the head, and worn by a Catholic or High Anglican priest when celebrating church services (Mass).
Chapter 98, Subchapter X “Importations of Religious, Educational, Scientific and Other Institutions” of the Harmonized Tariff Schedule of the United States (HTSUS), with its subheading 9810.00.1500 provides for “Articles imported for the use of an institution established solely for religious purposes; Regalia.”
The U.S. Notes to Subchapter X specify the following with regard to classification of goods within the Subchapter:
1. Except as provided in subheading 9810.00.20 and heading 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 ....
2. 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.
You state that these vestments will be individually boxed for resale directly to churches (priests) in the United States. However, from a reading of your statement it is unclear whether the chasuble vestments are purchased and sold prior to importation to churches or other religious institutions, ready to be shipped directly to priests or the like, or will be held pending sales to churches or other religious institutions on behalf of priests after importation indicating commercial transactions. See the following Headquarters rulings: HQ 086859 dated July 18, 1990, HQ 950848 dated May 11, 1992, and HQ H170536 dated July 7, 2011.
With case in point, this ruling [only] applies to chasuble vestments if sold prior to importation to churches or other religious institutions, on behalf of priest or the like, and not for purposes of further distribution, sales or other commercial activities. Upon verification that the chasuble vestments are sold “pre-importation” to churches or other religious institutions, on behalf of priest or the like, the merchandise concerned will be eligible for duty-free treatment under subheading 9810.00.1500, HTSUS.
The applicable subheading for the chasuble vestments will be 9810.00.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles imported for the use of an institution established solely for religious purposes: Regalia.” The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division