CLA-2-98:OT:RR:NC:N4:433
Dimitrios Karakoutas, Owner
DBA Alpha Omega Church Supplies
5436 48th Street
Maspeth, NY 11378
RE: The tariff classification of religious articles from Greece.
Dear Mr. Karakoutas:
In your letter dated February 6, 2014, you requested a tariff classification ruling. Descriptive and illustrative literature was provided.
Company provided information indicates five categories of ecclesiastical religious articles. The categories are: (1) Ecclesiastical Amfia, (2) Ecclesiastical Litourgiko, (3) Ecclesiastical Metaliko, (4) Ecclesiastical Xiloglipto and (5) Ecclesiastical Kalima. Ecclesiastical Amfia is claimed to be Orthodox Christian vestments worn during the Divine Liturgy. Ecclesiastical Litourgiko is claimed to be Orthodox Christian accessories used during the Divine Liturgy. Ecclesiastical Metaliko is claimed to be Orthodox Christian metal fixtures used during the Divine Liturgy. Ecclesiastical Xiloglipto is claimed to be Orthodox Christian wooden fixtures used during the Divine Liturgy. Ecclesiastical Kalima is claimed to be Orthodox Christian altar cloths used to cover items during the Devine Liturgy. Photos with their captions indicate numerous religious articles under each of the categories.
This office normally rules on the classification of no more than five items of the same class or kind. However, in this case, subheading 9810.00.1500 of the Harmonized Tariff Schedule of the United States (HTSUS), “Articles imported for the use of an institution established solely for religious purposes: Regalia” is a broad duty-free special classification provision covering a wide array of articles. As such, we will rule upon whether the articles imported by your company are entitled to duty-free treatment under special classification provision 9810.00.1500, HTSUS. Since it has not been established that Alpha Omega Church Supplies is related or connected to religious institutions, for orders placed by those institutions prior to importation, we are unable to grant a blanket-declaration that the articles you import always fall under special classification provision 9810.00.1500, HTSUS.
U.S. Note 1 to Subchapter X (Importations of Religious, Educational, Scientific and Other Institutions), Chapter 98, HTSUS, provides in pertinent part:
Except as provided in subheading 9810.00.20 …, or as otherwise provided for in this U.S. Note, 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 five 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 (other than an article provided for in subheading 9810.00.20 or subheading 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 article 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 (determined without regard to this subchapter) when entered.
U.S. Note 2 to Subchapter X (Importations of Religious, Educational, Scientific and Other Institutions), Chapter 98, HTSUS, provides:
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.
Observation of the photos, particularly for categories Ecclesiastical Metaliko and Ecclesiastical Xiloglipto, indicate that some of the articles are furniture and fixtures (for instance, chairs, tables, stands, lamps, chandeliers, icons, etc.), and are therefore not permitted to be classified as regalia under subheading 9810.00.1500, HTSUS. However, if some of the articles were considered to be “Alters, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases ….,” imported by religious institutions or imported on behalf of such religious institutions, they could be classified in the duty-free special classification provision of 9810.00.2500, HTSUS, “Articles imported for the use of an institution organized and operated for religious purposes ….”
Although many of the articles could be considered regalia for tariff purposes, such as the vestments, the jewelry (cufflinks, necklaces, crosses, etc.), the emblems, the staffs and canes, the anointing brushes, the bowls, the chalices and the vessels, U.S. Note 1 to Subchapter X, Chapter 98, HTSUS, prevents Alpha Omega Church Supplies from claiming duty-free treatment under subheading 9810.00.1500 or subheading 9810.00.2500, HTSUS. Alpha Omega Church Supplies cannot fulfil the clause in U.S. Note 1 to Subchapter X, Chapter 98, which reads: 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 five years after being entered. At time of importation, Alpha Omega Church Supplies is neither a religious institution nor importer acting on behalf of a religious institution, and as such those sales after importation are deemed to be in the nature of commercial endeavors conducted for purposes of profit. Consequently, based on the structure of your business transactions to distribute and sell religious articles after importation, rather than to deliver those articles to religious institutions based upon preexisting orders/sales, your company is not entitled to duty-free treatment under 9810.00.1500 or 9810.00.2500, HTSUS. See Headquarters ruling: HQ 950848 dated May 11, 1992.
As your articles are dutiable within the tariff schedule, this National Import Specialist will issue classification opinions on five items of the same class or kind within his purview of discretion. These five articles will be taken from the category of Ecclesiastical Xiloglipto, and are considered classifiable within the furniture provisions of Chapter 94, HTSUS.
Article 1 is identified and depicted as the Bishop Throne. This article is an ornate, single seated, wooden chair, which appears to be cushioned.
Article 2 is identified and depicted as the Cantor Seat. This article is an ornate, double seated, wooden chair.
Article 3 is identified and depicted as the Church Chair for Alter use. This article is an ornate, single seated, wooden chair.
Article 4 is identified and depicted as the Ecclesiastical Ceremonial Table. This article is an ornate, wooden table with bottom wooden shelf.
Article 5 is identified and depicted as the Icon Stand. This article is an ornate, wooden stand, which is capable of placing and holding a religious icon.
The applicable subheading for the Bishop Throne will be 9401.61.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other; Other.” The rate of duty will be free.
The applicable subheading for the Cantor Seat and Church Chair for Alter use, will be 9401.69.6031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other; Other.” The rate of duty will be free.
The applicable subheading for the Ecclesiastical Ceremonial Table and Icon Stand will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division