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HQ 555091


August 16, 1988

CLA-2 CO:R:C:V 555091 DBI

CATEGORY: CLASSIFICATION

TARIFF No.: 9810.00.45; 851.30

Ms. Alice R. Wright
Mr. Robert S. Wright
Dunedin High School
1651 Pinehurst Road
Dunedin, Florida 34698

RE: Applicability of Item 851.30, TSUS, to High School Band Uniform Parts

Dear Director Wright & Principal Wright:

This is in response to your letter to Congressman Michael Bilirakis dated April 6, 1988, concerning the duty-free treatment of imported band uniform parts, musical instruments and school supplies. Congressman Bilirakis forwarded your letter to this office for appropriate action.

FACTS:

You advise that Dunedin High School band uniforms are imported from Scotland, including parts such as kilts, sporrans, hose, tartan plaids, black waist military belts, hats and rain capes. These parts must be ordered through Scottish vendors since they cannot be purchased from U.S. manufacturers. After the uniforms are purchased, they are used by enrolled students. When they are no longer in a condition to be used, they are disposed of since school law prohibits any sale of these products. You also indicate that musical instruments such as bagpipes and/or Scottish top snaredrums are also purchased for use by the band.

ISSUE:

Whether imported high school band uniforms are eligible for duty-free treatment as "regalia" under item 851.30, Tariff Schedules of the United States (TSUS), (981.00.45, Harmonized Tariff Schedule of the United States (HTSUS)).

LAW AND ANALYSIS:

Item 851.30, TSUS, provides for the duty-free treatment of regalia imported for the use of "any public library, any other public institution, or any nonprofit institution established for educational, scientific, literary, or philosophical purposes, or for the encouragement of the fine arts."

"Regalia" for tariff purposes is defined as "articles ... worn upon the person ... during public exercises of the institution," but does not include "regular wearing apparel, nor personal property of individuals."

We have previously held in a ruling dated January 26, 1968 (C.I.E C-196/68), that a High School band which took part in school activities was acceptable as "public exercises of the institution," and that tartans and kilts were not "regular wearing apparel," and therefore, uniforms imported from Scotland were eligible for duty-free treatment under item 851.30, TSUS.

Based on our previous ruling, the uniform parts imported by Dunedin High School would be eligible for duty-free treatment. However, the musical instruments and school supplies would not be eligible for duty-free treatment under item 851.30, TSUS, since they are not articles "worn upon the person."

HOLDING:

Based in the information submitted, we are of the opinion that the uniform parts are entitled to be entered free of duty under the provision for regalia imported for the use of any nonprofit educational institution in item 851.30, TSUS.

Sincerely,

John Durant, Director

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