CLA-2-98:OT:RR:NC:N4:433
Mary E. Carr
Broker Specialist
UPS Supply Chain Solutions
15 East Oregon Avenue
Philadelphia, PA 19148
RE: The tariff classification of religious altars, statuary and shrines from Italy or Spain.
Dear Ms. Carr:
In your undated letter, received by this office on April 20, 2011, on behalf of St. Jude Shop, Inc., you requested a tariff classification ruling. A declaration issued by St. Jude Shop, Inc., informs the necessary parties that imports for St. Jude Shop and its affiliate, St. Jude Liturgical Arts Studio, are specific orders for customers and not items for store stock or inventory.
Taken from the St. Jude’s website, the St. Jude Liturgical Arts Studio is a 9000 square foot showroom in Havertown, Pennsylvania which displays custom pieces and offers complete custom services for liturgical objects and renovations. “Design, fabricate, and install is what every Pastor wants to hear. When you can execute the work from design to finish, the burden is off the client. St. Jude Liturgical Arts Studio is one of only a few companies which can see the project from beginning to end.”
Picture number 4509 depicts the statue of “Christ of the Deep”. The statue from Demetz Art Studio of Italy is a full rounded-figure of Christ cast in fiberglass with a bronze finish. Internet information found on Demetz Art Studio indicates that the bronze finish, is one of six color finishes, and is for outdoor use. This statue is located at St. Thomas the Apostle in Brigantine, New Jersey, and is positioned at the front entrance to the Church.
Picture number 2112 depicts the “Tabernacle Reredos”. Tabernacle Reredos is a collaboration of work from two art studios, the Giuliano Stagi Mosaic Work and the Dolfi Marble and Statuary Co., both of which are located in Italy. The Tabernacle Reredos is made of marble and mosaic, and appears to be a shrine based upon the picture and the company provided purchase order. This item was designed and commissioned for the Archdiocese of Philadelphia, Cathedral Basilica of SS. Peter and Paul, Philadelphia, Pennsylvania. Additionally, a metal Tabernacle was fabricated by Artistic Silver, Ltd in Spain, and is depicted in the picture of the Tabernacle Reredos. Picture 2112 is also depicted with candlesticks manufactured by a domestic company in Chicago, Illinois.
Picture number 7328 depicts the Shrine of Our Lady of Guadalupe (Our Lady of America’s). The art studio that executed the St. Jude’s design was Giuliano Stagi Mosaic Studio of Italy. The marble frame and surround for the shrine was created by Dolfi Marble and Statuary Company of Italy. This shrine was commissioned for the Cathedral Basilica of SS. Peter and Paul, Philadelphia, Pennsylvania.
Picture number 6228 depicts the St. Joseph Shrine. The statue was executed by Moroder Studios of Italy, while the marble shrine and marble mosaic pedestal was created by Barsanti Marble and Statuary Co. of Italy. This shrine was commissioned for St. Catherine of Siena, Great Falls, Virginia.
Picture numbers 0793, 0795, 0038, 0759 and 0765 are all white marble statues from art studios in Italy, while the marble reredos, shrines and mosaics were executed by Giuliano Stagi Mosaic Studio of Italy. These statues were commissioned for the Cathedral Basilica of SS. Peter and Paul, Philadelphia, Pennsylvania.
No picture of number 6240 was received. Until picture number 6420 is received, we are unable to issue a classification on items identified as stained glass window and marble baptismal font. Further, identify the name of the organization receiving such goods.
Subheading 9810.00.25, of the Harmonized Tariff Schedule of the United States (HTSUS), provides preferential duty-free treatment for: articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar nonprofit activities staffed and controlled by such institution. The enumerated articles under the tariff provision are: altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché).
In context with subheading 9810.00.25, (…..Importations of Religious Institutions), U.S. Note 1 to Subchapter X of the HTSUS, in pertinent part states: the articles covered by this subchapter must be exclusively for the use of the institution involved, and not for distribution, sale or other commercial uses within 5 years after being entered. Articles admitted under any provision in this subchapter may be transferred from an institution specified with respect to such articles to another such institution or may be exported or destroyed under customs supervision, without duty liability being incurred. However, if any such article (except from 9810.00.20 and 9810.00.70) is transferred other than as provided by the preceding sentence, or is used for commercial purposes, within 5 years after being entered, the institution for which such articles was entered shall promptly notify customs officers at the port of entry and shall be liable for the payment of duty on such article in an amount determined on the basis of its condition as imported and the rate applicable to it.
In your original ruling request of February 24, 2011, you indicate that oral advice was provided to you suggesting classification based on composition of the religious statuary because the goods were delivered to St. Jude Shop, rather than directly to religious institutions. We find no language in the terms of the subheading for 9810.00.25 or the Subchapter X Notes that mandates the enumerated articles within the provision be directly imported by religious institutions.
Unlike Headquarters Ruling Letter, HQ 950848 dated May 11, 1992, in which duty-free treatment under subheading 9810.00.15 was denied for liturgical vestments due to being sold after importation by a company conducting trade for profit, the goods before us (based upon Company provided information) are sold to religious organizations prior to import. Purchase orders and sales invoices, furnished by St. Jude Shop, indicate direct sales to religious institutions. Accordingly, it is our opinion, if the goods fall within the enumerated articles under subheading 9810.00.25, then such goods qualify for duty-free treatment under the provision.
Picture number 4509: the statue of Christ of the Deep, imported on behalf of St. Thomas the Apostle of Brigantine, is eligible for preferential duty treatment under subheading 9810.00.25, HTSUS.
Picture number 2112: the Tabernacle Reredos (whether for the Reredos executed of marble and mosaic work, or for the metal Tabernacle), imported on behalf of Cathedral Basilica of SS. Peter and Paul, is eligible for preferential duty treatment under subheading 9810.00.25, HTSUS.
Picture number 7328: the Shrine of Our Lady of Guadalupe (Our Lady of America’s), imported on behalf of Cathedral Basilica of SS. Peter and Paul, is eligible for preferential duty treatment under subheading 9810.00.25, HTSUS.
Picture number 6228: the St. Joseph Shrine, imported on behalf of St. Catherine of Siena, is eligible for preferential duty treatment under subheading 9810.00.25, HTSUS.
Picture numbers 0793, 0795, 0038, 0759 and 0765: white marble statues, imported on behalf of Cathedral Basilica of SS. Peter and Paul, is eligible for preferential duty treatment under subheading 9810.00.25, HTSUS.
The applicable subheading for the religious altars, statuary and shrines, will be 9810.00.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar nonprofit activities staffed and controlled by such institution: Alters, pulpits, communion tables, baptismal fonts, shrines, mosaics…..” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division