HQ 950848
May 11,1992
CLA-2 CO:R:C:T 950848 JS
John C. Haedrich
Meiko America, Inc.
2132-B East Dominguez Street
Long Beach, CA 90810
RE: Modification of NY 866955; albs; liturgical vestments;
religious garments; classifiable heading 6211, HTSUSA
Dear Mr. Haedrich:
On September 20, 1991, you were issued New York Ruling
866955 on behalf of The Autom Company ("Autom"). Upon further
review, this ruling, which classified an alb (a liturgical
vestment) under subheading 9810.00.1500, is determined to be in
error.
FACTS:
The merchandise at issue is stated to be a religious
garment made of a woven fabric composed of 65 percent polyester
and 35 percent cotton fibers. The one piece garment is a full
length liturgical vestment worn during religious ceremonies of
the Catholic faith.
Your letter of November 7, 1991, requested reconsideration
of the New York ruling on the basis that classification of the
merchandise did not meet the requirements of U.S. Note 1 of
Subchapter X. You emphasis that Autom, is a "for-profit" body
that imports these goods for sale to religious institutions.
ISSUE:
Whether these garments were correctly classified as
religious regalia under NY 866955.
LAW AND ANALYSIS:
Heading 9810 provides for articles imported for the use of
an institution established solely for religious purposes,
including regalia.
2
The U.S. Notes to Subchapter X specify the following with
regard to classification of goods within the Subchapter:
1. 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...
2. 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.
The present garment meets the requirements for religious regalia
as specified in U.S.Note 2 above; however, the prohibition in
U.S. Note 1 regarding sale of such goods within 5 years of
importation disqualifies the alb in this case from classification
within heading 9810. Although the alb is to be used exclusively
by religious institutions and their organizations, it will be
sold to such organizations after importation into the United
States by Autom, which is conducting such trade for profit.
Accordingly, the alb does not fall within the provision for
religious regalia as ruled in NY 866955.
Heading 6211, however, does encompass the goods in question
under the provision for other garments.
HOLDING:
The alb imported by Autom is classified under subheading
6211.33.0060, HTSUSA, which provides for other garments: other
garments, men's or boys': of man-made fibers, other, textile
category 659, dutiable at the rate of 17 percent ad valorem.
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NY
866955 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
3
This notice to you should be considered a modification of NY
866955 under 19 CFR 177.9(d)(1) (1989). It is not to be applied
retroactively to NY 866955 (19 CFR 177.9(d)(2) (1989)) and will
not, therefore, affect the transaction for importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
including that for which the present classification was
requested, NY 866955 will not be valid precedent. We recognize
that pending transactions may be adversely affected by this
modification, in that current contracts for importation arriving
at a port subsequent to the release of NY 866955 will be
classified under the new ruling. If such a situation arises,
you may, at your discretion, notify this office and apply for
relief from the binding effects of the new ruling as may be
dictated by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest you check, close the time of shipment, the Status Report
on Current Import Quotas (Restraint Levels), an issuance of the
U.S. Customs Service which is updated weekly and is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact its local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division