CLA-2-83:S:N:N3:113 802694
RE: The tariff classification of religious articles from Spain
and Italy
Mr. Mark S. Cooper
Cooper Brokerage & Forwarding, Inc.
P.O. Box 416
Milton, WV 25541
Dear Mr. Cooper:
In your letter dated September 20, 1994, you requested a
tariff classification ruling.
The merchandise consists of items used in the rituals of the
Roman Catholic faith. They are monstrances, used to expose the
host during communion, and chalices, used during the consecration
of the Mass. The items are made of either gold-plated brass or
sterling silver.
The applicable subheading for the gold-plated brass items
will be 8306.21.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for statuettes and other ornaments,
of base metal, plated with precious metal. The rate of duty will
be 6.5 percent ad valorem.
The applicable subheading for the sterling silver items will
be 7114.11.7000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of goldsmiths' or
silversmiths' wares, of precious metal, of precious metal,
whether or not plated or clad with precious metal, of silver,
other. The rate of duty will be 6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport