CLA-2 CO:R:C:V 555091 DBI
TARIFF No.: 9810.00.45; 851.30
Ms. Alice R. Wright
Mr. Robert S. Wright
Dunedin High School
1651 Pinehurst Road
Dunedin, Florida 34698
RE: Applicability of Item 851.30, TSUS, to High School Band
Uniform Parts
Dear Director Wright & Principal Wright:
This is in response to your letter to Congressman Michael
Bilirakis dated April 6, 1988, concerning the duty-free treatment
of imported band uniform parts, musical instruments and school
supplies. Congressman Bilirakis forwarded your letter to this
office for appropriate action.
FACTS:
You advise that Dunedin High School band uniforms are
imported from Scotland, including parts such as kilts, sporrans,
hose, tartan plaids, black waist military belts, hats and rain
capes. These parts must be ordered through Scottish vendors
since they cannot be purchased from U.S. manufacturers. After
the uniforms are purchased, they are used by enrolled students.
When they are no longer in a condition to be used, they are
disposed of since school law prohibits any sale of these
products. You also indicate that musical instruments such as
bagpipes and/or Scottish top snaredrums are also purchased for
use by the band.
ISSUE:
Whether imported high school band uniforms are eligible for
duty-free treatment as "regalia" under item 851.30, Tariff
Schedules of the United States (TSUS), (981.00.45, Harmonized
Tariff Schedule of the United States (HTSUS)).
- 2 -
LAW AND ANALYSIS:
Item 851.30, TSUS, provides for the duty-free treatment of
regalia imported for the use of "any public library, any other
public institution, or any nonprofit institution established for
educational, scientific, literary, or philosophical purposes, or
for the encouragement of the fine arts."
"Regalia" for tariff purposes is defined as "articles ...
worn upon the person ... during public exercises of the
institution," but does not include "regular wearing apparel, nor
personal property of individuals."
We have previously held in a ruling dated January 26, 1968
(C.I.E C-196/68), that a High School band which took part in
school activities was acceptable as "public exercises of the
institution," and that tartans and kilts were not "regular
wearing apparel," and therefore, uniforms imported from Scotland
were eligible for duty-free treatment under item 851.30, TSUS.
Based on our previous ruling, the uniform parts imported by
Dunedin High School would be eligible for duty-free treatment.
However, the musical instruments and school supplies would not be
eligible for duty-free treatment under item 851.30, TSUS, since
they are not articles "worn upon the person."
HOLDING:
Based in the information submitted, we are of the opinion
that the uniform parts are entitled to be entered free of duty
under the provision for regalia imported for the use of any
nonprofit educational institution in item 851.30, TSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
CO:R:C:V:DBIZZO:gcf 8/11/88
Ms. Alice R. Wright
Mr. Robert S. Wright
Dunedin High School
1651 Pinehurst Road
Dunedin, FL 34698