CLA-2-98:OT:RR:NC:N4:433
Mary Carr
UPS Supply Chain Solutions
15 East Oregon Avenue
Philadelphia, PA 19148
RE: The tariff classification of religious statuary and sculptures from Italy.
Dear Ms. Carr:
In your letter dated October 4, 2011, on behalf of Chiarelli’s Religious Goods, you requested a tariff classification ruling. A declaration issued by Chiarelli’s Religious Goods, declares that the items (St. Joseph the Worker; St. Francis of Assisi; and Stations of the Cross) were specifically made for the church, and that these items were not for “resale or stock/inventory” in Chiarelli’s store.
Item 1 is a statue of St. Joseph the Worker. The item is a fully rounded figure, cast in fiberglass and polyester resin, painted in traditional colors, and stands 4 feet tall. Information provided by Chiarelli’s Religious Goods indicates that the statue of St. Joseph the Worker was purchased by and sold to the Providence Rest Nursing Home. Additional sources indicate that the Providence Rest Nursing Home is a charitable organization in the Roman Catholic Archdiocese of New York.
Item 2 is a statue of St. Francis of Assisi. The item is a fully rounded figure, cast in fiberglass and polyester resin, bronze finished, and stands 5 feet tall. Information provided by Chiarelli’s Religious Goods indicates that the statue of St. Francis of Assisi was purchased by and sold to Saint Luke R.C. Church.
Item 3 is a 14 piece set of Stations of the Cross. These items are three-quarters in relief, cast in fiberglass and polyester resin, painted in traditional colors, with an overall size of 8 inches by 6 inches. Information provided by Chiarelli’s Religious Goods indicates that these sculptures were purchased by and sold to the Church of the Blessed Sacrament.
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 institutions involved, and not for distribution, sale or other commercial use 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 when entered.
Review of the commercial invoice and provided documents indicate that these goods were sold to Chiarelli’s Religious Goods for the account of the church, or in the case of Providence Rest Nursing Home an organization affiliated to the church. Accordingly, it is our opinion that these religious goods, imported for or on behalf of the church, fall within the scope of the provision, and are classified under subheading 9810.00.2500. As such, these goods qualify for duty-free treatment under the provision.
The applicable subheading for the religious statuary and sculptures, 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