CLA-2 CO:R:C:M 955156 KCC
District Director
U.S. Customs Service
Main & Stebbins Streets
Post Office Building
P.O. Box 1490
St. Albans, Vermont 05478
RE: Protest No. 0201-93-100241; sterling silver chalice and
paten; regalia; EN 83.06; U.S. Note 2, Subchapter X, Chapter
98
Dear District Director:
This is in response to the Application for Further Review of
Protest No. 0201-93-100241, which pertains to the tariff
classification of a sterling silver chalice and paten under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The entry of the chalice and paten was liquidated on April
9, 1993, under subheading 8306.21.00, as statuettes and other
ornaments of base metal, plated with precious metal. In a
protest timely filed on June 8, 1993, the protestant contends
that the chalice and paten are classified under subheading
9810.00.15, HTSUS, as regalia.
The competing subheadings are:
8306.21.00 Bells, gongs and the like, nonelectric, of base
metal; statuettes and other ornaments, of base
metal; photograph, picture or similar frames, of
base metal; mirrors of base metal; and base metal
parts thereof...Statuettes and other ornaments,
and parts thereof...Plated with precious metal,
and parts thereof.
9810.00.15 Articles imported for the use of an institution
established solely for religious
purposes...Regalia.
ISSUE:
Are the chalice and paten classified as statuettes and other
ornaments of base metal, plated with precious metal under
subheading 8306.21.00, HTSUS, or as regalia under subheading
9810.00.15, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
In understanding the language of the headings of the HTSUS,
the Harmonized Commodity Description and Coding System (HCDCS)
Explanatory Notes (ENs) may be utilized. The ENs, although not
dispositive, are to be used to determine the proper
interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989). EN 83.06 (pg.1122) states that this heading:
...comprises a wide range of ornaments of base metal
(whether or not incorporating subsidiary non-metallic parts)
of a kind designed essentially for decoration, e.g., in
homes, offices, assembly rooms, churches, gardens...
The group covers articles which have no utility value but
are wholly ornamental, and articles whose only usefulness is
to contain or support other decorative articles or to add to
their decorative effect, for example:...
(2) Articles for religious use such as reliquaries,
chalices, ciboriums, monstrances or crucifixes.
The chalice and paten are classifiable under subheading
8306.21.00, HTSUS. However, Chapter 98, HTSUS, provides an
additional U.S. classification that grants preferential treatment
to qualifying articles. Subheading 9810.00.15, HTSUS, allows
regalia to enter the U.S. duty-free. U.S. Note 2, Subchapter X,
Chapter 98, HTSUS, defines regalia as:
The term "regalia" as used in this subchapter, (subheadings
9810.00.15 and 9810.00.45) embraces only such insignia of
rank and 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.
Both the chalice and paten are used during the Consecration
of the Host in the Christian Mass. They are also borne in the
hand during other public religious exercises, i.e., processions
to carry both consecrated and unconsecrated hosts, of Roman
Catholic and other Christian Churches. Therefore, as the chalice
and paten are borne in the hand during religious ceremonies, they
are considered regalia and are classifiable under subheading
9810.00.15, HTSUS.
HOLDING:
The solid sterling silver chalice and paten are classifiable
as regalia under subheading 9810.00.15, HTSUS. The protest
should be granted.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Divisional