CLA-2-68:OT:RR:NC:N1:128
Mr. Anjum Javed
Dar-ul-ilm Foundation
2360 Lakewood Boulevard
Hoffman Estates, IL 60192
RE: The tariff classification of a marble mimbar from India.
Dear Mr. Javed:
In your letter dated November 13, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a marble mimbar. It is a pulpit, consisting of steps
leading to a speaking platform, used by an imam during khutbah and other Islamic religious services. From
the information you provided, the mimbar measures approximately 48 inches high by 30 inches wide by 39
inches deep at its widest points and is made of hand-carved polished marble. You state it will be imported
unassembled to prevent damage during transportation, and will be permanently installed inside the Dar-ul-ilm
Foundation’s mosque in Illinois.
In your ruling request you suggest classification of the mimbar in 6802.91.0500, Harmonized Tariff Schedule
of the United States (HTSUS), as marble slabs. Chapter 68 Additional U.S. Note 1 states, “For the purposes
of heading 6802, the term ‘slabs’ embraces flat stone pieces, not over 5.1 cm in thickness, having a facial
area of 25.8 cm2 or more, the edges of which have not been beveled, rounded or otherwise processed except
such processing as may be needed to facilitate installation as tiling or veneering in building construction.”
The mimbar is not a a flat stone piece which has not been processed; it is a specific article made of carved,
polished marble. Classification in 6802.91.05, HTSUS, is precluded.
The applicable subheading for the marble mimbar will be 6802.91.1500, HTSUS, which provides for
“Worked monumental or building stone (except slate) and articles thereof…: Other: Marble, travertine and
alabaster: Marble: Other.” The general rate of duty will be 4.9 percent ad valorem.
Effective August 27, 2025, Executive Order 14329 imposed additional duties on products from India. At this
time, products of India provided by heading 9903.01.84, except for products described in headings
9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in
addition to subheading 6802.91.1500, 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 of India will be
subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, in addition to subheading
6802.91.1500, HTSUS, listed above.
In your ruling request you suggest secondary classification of the mimbar in 9810.00.2500, HTSUS, which is
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, and 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.
Customs and Border Protection 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 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, you state that the mimbar at issue was authorized and purchased by the leadership of the
Dar-ul-ilm Foundation, which is a 501(c)(3) registered religious institution. You provided documents,
including signed and dated declarations from the religious director of the Foundation, stating that the
mimbar is being imported solely for religious use within the mosque’s prayer hall. It is a permanent fixture
and will not be resold or distributed. Accordingly, we find the subject mimbar will be eligible for duty-free
treatment under subheading 9810.00.25, HTSUS.
The additional duties imposed by headings 9903.01.84 and 9903.02.26 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 U.S. Customs and Border Protection (CBP), and whenever CBP agrees that entry under such a
provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40,
9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties
apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading.
For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost
or value of such products of the United States, as described.
We note that per Title 19, Code of Federal Regulations (CFR) § 10.43, the Center director may, at his or her
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, satisfactory proof should be provided upon
entry that the importer, Dar-ul-ilm Foundation, is entitled to duty-free status for the importation of the
subject mimbar.
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 19 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 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 Nicole Sullivan at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division