CLA-2 CO;R:C:T 952570 jlj
TARIFF NUMBER: 4421.90.9040
Area Director of Customs
J. F. K. Airport
Building 178
Jamaica, New York 11430
RE: Decision on Application for Further Review of Protest
1001-92-100800
Dear Sir:
This protest is in response to your action in liquidating an
entry covering an oak carved canopy imported from England.
FACTS:
The merchandise consists of a carved oak canopy imported to
be placed on top of existing cabinets at a church in New York
City. Drawings were submitted which depict the canopy as
ornately carved wood panels permanently installed on top of the
cabinets.
The protestant claims that the canopy is an integral part of
a columbarium. The Random House College Dictionary, 1973
edition, defines a columbarium as "a sepulchral vault or other
structure with recesses in the walls to receive the ashes of the
dead." The American Heritage Dictionary of the English Language,
1976 edition, defines a columbarium as "a vault with niches for
urns containing ashes of the dead."
The protestant asserts that the instant merchandise should
be classified under the provision for articles imported for the
use of an institution organized and operated for religious
purposes, in subheading 9810.00.25, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
The entry was liquidated by Customs under the provision for
other articles of wood, in subheading 4421.90.9040, HTSUSA.
ISSUE:
Is the wood canopy classified as an article imported for the
use of a religious institution in subheading 9810.00.25, HTSUSA?
If not, how is it classified?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.
Subheading 9810.00.25, HTSUSA, reads as follows:
Articles imported for the use of an institution organized
and operated for religious purposes...
Altars, pulpits, communion tables, baptismal fonts,
shrines, mosaics, iconstases, or parts, appurtenances
or adjuncts of any of the foregoing, whether to be
physically joined thereto or not, and statuary....
In order to qualify for entry under this tariff provision, the
merchandise must fit into one of the categories enumerated above.
In support of his claim that the canopy is eligible for
classification in subheading 9810.00.25, HTSUSA, the protestant
argues that the canopy is "an integral part of a columbarium
placed in our Chapel of Resurrection to hold the ashes of our
beloved departed...." He states that internment services are
held at the columbarium and that internment services constitute
religious services.
While the instant wood canopy would fit into the broader
category of articles imported for the use of an institution
organized and operated for religious purposes, it is not included
among the articles specified within the subheading.
As depicted in the drawings submitted, the canopy is not
part of an altar, nor is it part of any other enumerated article
in subheading 9810.00.25, HTSUSA. The wood canopy would not be
considered sculpture or statuary under subheading 9810.00.40,
either.
Since the wood canopy does not qualify for classification
under either of these subheadings, the merchandise must be
classified under another tariff provision.
Based upon the drawings, the canopy appears to be primarily
architectural or furniture decorations. The canopy is designed
to be permanently mounted on top of the cabinets.
Heading 4420, HTSUSA, provides for, among other things,
statuettes and other ornaments of wood, but this heading does not
cover the instant merchandise. The Explanatory Notes, the
interpretation of the tariff at the international level, state
regarding Heading 4420:
Wooden parts of the articles of this heading are excluded
(heading 44.21).
Heading 4421 covers other articles of wood. As stated in
the Explanatory Notes, this heading "also covers wooden parts of
the articles specified or included in the preceding headings,
other than those of heading 44.16."
Based on the foregoing, the wooden canopy is classified
under the provision for other ornaments of wood: other articles
of wood, in Heading 4421, HTSUSA.
LAW AND ANALYSIS:
The merchandise is properly classified as other articles of
wood in subheading 4421.90.9040, HTSUSA. The protest should be
denied in full. A copy of this decision should be attached to
the Customs Form 19 and mailed to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division