CLA-2-93:RR:NC:SP:233 D83640
Mr. Vincent G. Zubras, Jr.
Ordo Pauperes Commilites Christi et Templum
Solomonis, Equites Templi
P.O. Box 600231
Dallas, TX 75360-0231
RE: The tariff classification of ceremonial swords from Spain.
Dear Mr. Zubras:
In your letter dated October 5, 1998, you requested a tariff
classification ruling.
You indicate that you are the senior-most Administrative
Officer of an ancient religious Order of Christian Knighthood,
dating from the Crusade period of ancient world history. As a
religious Order of Chivalry, the Investitures (Ceremonies of
Initiation and Entry) and other formal Ceremonies of Order are
religious services mostly conducted in established churches. You
indicate that the membership of the Order dons religious, knightly
regalia, including ceremonial swords, and the swords are
religiously blessed as part of the ceremony. The Order, as an
organization would purchase them from a supplier. Upon their
arrival in the U.S., the general membership would then acquire them
from the organization. The sword is paid for by each individual
member and becomes the property of the member, to be worn and
utilized during the religious ceremonies.
You state that the religious ceremonial swords should qualify
for duty free treatment under 9810.00.15, HTS. U.S. Note 2 to
Subchapter X states:
"The term "regalia", as used in this subchapter, (subheadings
9810.00.15 and 9810.00.45) embraces only such insignia of rank or
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."
Since the swords are paid for by each individual member and become
the property of each member, the religious ceremonial swords do not
qualify for duty-free treatment under 9810.00.1500, HTS.
The applicable subheading for the ceremonial swords will be
9307.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for swords, cutlasses, bayonets, lances and
similar arms and parts thereof and scabbards and sheaths therefor.
The rate of duty will be 3.2% ad valorem.
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 Lawrence Mushinske at
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division