CLA-2-71:OT:RR:NC:N4:441
Venu Akkinepalli
Sri Saibaba Temple of Greater Cincinnati
723 Western Row Rd
Mason, OH 45040
RE: The tariff classification of decorative gold ornament with synthetic gems from India
Dear Ms. Akkinepalli:
In your letter dated January 21, 2026, you requested a tariff classification ruling. You have submitted
photographs and descriptive literature for our review.
The article in question is an ornamental article designed to adorn a statue of Sri Shirdi Saibaba within a
Hindu temple. It is constructed of 18K gold and set with synthetic gems. It is not suitable for, or intended to,
be worn by person.
The applicable subheading for the gold ornament will be 7115.90.3000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Other articles of precious metal or of metal clad with precious
metal: Other: Other: Of gold, including metal clad with gold.” The rate of duty will be 3.9% ad valorem.
You suggested a secondary classification of the article in subheading 9810.00.1500, 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.
Due to is size, weight, and intended use, we are of the opinion that its use to adorn a fixed statue is its the
primary purpose and that it is not the type of article that would meet the definition of “born in the hand” as
intended in this subheading. Accordingly, the article does not meet the definition of “regalia” for purposes of
subheading 9810.00.1500, HTSUS.
However, subheading 9810.00.2500, HTSUS, provides “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).”
Based on the information provided, the article is imported by a nonprofit religious organization for
permanent use within the temple to adorn a statue principal deity as part of religious worship and will not be
offered for sale. Therefore, the article is eligible for duty-free treatment under subheading 9810.00.25,
HTSUS, provided that the importer satisfies the applicable documentary requirements at the time of entry and
the merchandise is used in accordance with the terms of the subheading.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Vikki Lazaro at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division