CLA-2-62:OT:RR:NC:N3:348
Seb Chen
Shaoxing Osbo Textile & Garments Co., Ltd
Mashan Village, Dongguan Street, Shangyu Area, Shaoxing City
Zhejiang Province
China
RE: The tariff classification of choir robes from China
Dear Mr. Chen:
In your letter dated August 11, 2025, you requested tariff classification ruling on behalf of Premiere Eglise
D’Apocalypse. No sample was provided; however, photographs were included in the submission.
The item, Style CR025, is a choir robe. It is constructed of 100% polyester woven fabric. The ankle length
robe has a V-neckline, a full front zipper closure and features long flowing sleeves with a cuff. You state the
choir robes are worn by clergy members and choir participants during formal religious worship.
You suggest classification in subheading 9810.00.1500, Harmonized Tariff System of the United States
(HTSUS) which provides for regalia imported for the use of an institution established solely for religious
purposes.
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. Customs and Border Protection has previously ruled
that similar garments are not eligible for subheading 9810.00.1500, HTSUS. See NY ruling R04135 (July 7,
2006.)
Choir robes are often worn when performing public concerts outside of a church setting and may be the
property of individuals. These types of garments are considered regular wearing apparel. As a result, the
choir robes are excluded from being classified in subheading 9810.00.1500.
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 Style CR025, with left over right closure, will be 6211.33.9061, HTSUS,
which provides for other garments, men’s or boys’, of man-made fibers, other. The duty rate will be 16
percent ad valorem.
The applicable subheading for Style CR025, with right over left closure, will be 6211.43.1092, HTSUS,
which provides for other track suits. Ski-suits and swimwear; other garments: other garments, women’s or
girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 6211.33.9061 and 6211.43.1092, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
6211.33.9061 and 6211.43.1092, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6211.33.9061 and 6211.43.1092, HTSUS, unless specifically excluded, are subject to an
additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.15, in addition to subheadings 6211.33.9061 and 6211.43.1092, HTSUS, listed
above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division