CLA-2 CO:R:C:G 086859 JLJ
Mrs. M. J. E. Stadelmaier-van Baal
Stadelmaier Nijmegan B. V.
Postbus 1011
Nijmegen
Holland
RE: Liturgical vestments
Dear Mrs. Stadelmaier-van Baal:
This is in reply to your letter of March 21, 1990,
concerning the tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
certain liturgical vestments made by your firm in Holland.
FACT:
The articles referred to in your letter consist of stoles,
chasubles, albs, surplices, copes and miters. It is our
understanding that all of these items are vestments worn by
Roman Catholic priests during religious services. You state
that these vestments, when delivered to the customer's
residence in the United States by UPS, are identified with a
sticker which claims duty free treatment as regalia under "TSUS
Item No. 850.4000."
ISSUE:
Are these articles of clothing eligible for classification
under subheading 9810.00.1500, HTSUSA?
LAW AND ANALYSIS:
Subheading 9810.00.1500, HTSUSA, provides for articles
imported for the use of an institution established solely for
religious purposes: Regalia. The term "regalia" as defined in
U.S. Note 2 to Subchapter X, HTSUSA, embraces only such
articles as may be worn upon the person during public exercises
of the institution and does not include regular wearing apparel
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nor personal property of individuals. The merchandise in
question are liturgical vestments which, according to your
letter, are worn only during religious services. They are,
therefore, deemed to be regalia for purposes of Subchapter X.
U.S. Note 1 to Subchapter X specifies in pertinent part
that the articles covered by the subchapter must be exclusively
for the use of the institutions involved and not for
distribution, sale or other commercial use. In view of your
statement that the vestments are delivered directly to the
customer's residence, it is assumed that the goods are for use
exclusively by the institution involved.
HOLDING:
The liturgical vestments in question are eligible for
classification in subheading 9810.00.1500, HTSUSA, and are free
of duty. Please be advised that the information furnished to
UPS on your sticker should be amended to reflect the current
tariff, as indicated above.
Sincerely,
John Durant, Director
Commercial Rulings Division