CLA-2 CO:R:C:V 554846 DBI
Mr. Joseph Kraus
Lillian Fur Co.
4530 Clark Street
Montreal, Quebec H2T 2T4
RE: Duty-free treatment of fur hats from Canada
Dear Mr. Kraus:
This is in response to your letter dated September 2, 1986,
to the Area Director of Customs, New York Seaport, concerning the
applicability of item 854.30, Tariff Schedules of the United
States (TSUS), to fur hats to be imported from Canada. Your
letter was forwarded to this office for a response.
Unfortunately, it was misplaced. We sincerely regret the delay
in responding.
FACTS:
You advise that your company is interested in exporting fur
hats from Canada into the U.S. due to the small market for such
hats in Canada. These fur hats are worn by strictly religious
Jewish people only on the Sabbath and the religious Jewish Holy
Days. A sample has been submitted for examination.
ISSUE:
Whether the imported fur hats would be eligible for duty-
free treatment under subheading 9810.00.90, Harmonized Tariff
Schedule of the United States (HTSUS) (854.30, TSUS).
LAW AND ANALYSIS:
As you may be aware, the HTSUS will replace the TSUS,
effective January 1, 1989. Item 854.30, TSUS, will be carried
over into the HTSUS without change as subheading 9810.00.90.
Subheading 9810.00.90, HTSUS, provides for the duty-free
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treatment of prayer shawls, bags for the keeping of prayer
shawls, and headwear of a kind used for public or private
religious observances, whether or not any of the foregoing is
imported for the use of a religious institution.
According to information obtained from a Rabbi at the
Yeshiva University, New York, N.Y., the fur hats are required to
be worn by men that are members of a small sect of the religious
Jewish community called the Hasidim, who are devoted to strict
observance of their ritual religious law. The Rabbi stated
that the hats, called shtraimle, are required to be worn by
Hasidic men only on the Sabbath, the Jewish Holy Days and other
serious religious occasions. The Rabbi added that the hats are
not for warmth (they are worn even in the summer) or for
decorative or ornamental purposes and that a Hasidic man would be
considered undressed for prayer if he did not wear the fur hat.
The Rabbi stated that wearing the shtraimle distinguishes the
wearer from other people in the Jewish community who are not of
this sect, and that a Hasidic man who did not wear it on such
religious occasions would not be fulfilling his religious
obligation. It was also noted by the Rabbi that while it is
possible to pray without any particular garment being worn, it is
such a strong Hasidic custom that it can be said that it is
required to be worn. While the language of subheading
9801.00.90, HTSUS, states that the headwear must be of the "kind
used for pubic or private religious observances" and does not
include any language requiring that the headwear be worn for
public or private religious observances, it is clear from the
information provided that the fur hats are required to be worn by
Hasidic men during serious religious occasions.
HOLDING:
Based on the information and sample submitted, it is our
opinion that the described fur hats may be considered headwear of
a kind used for public or private religious observances and,
therefore, may be entered duty-free under subheading 9810.00.90,
HTSUS.
Sincerely,
John Durant
Director, Commercial
Rulings Division