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HQ 086859


July 18, 1990

CLA-2 CO:R:C:G 086859 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 9810.00.1500

Mrs. M. J. E. Stadelmaier-van Baal
Stadelmaier Nijmegan B. V.
Postbus 1011
Nijmegen
Holland

RE: Liturgical vestments

Dear Mrs. Stadelmaier-van Baal:

This is in reply to your letter of March 21, 1990, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain liturgical vestments made by your firm in Holland.

FACT:

The articles referred to in your letter consist of stoles, chasubles, albs, surplices, copes and miters. It is our understanding that all of these items are vestments worn by Roman Catholic priests during religious services. You state that these vestments, when delivered to the customer's residence in the United States by UPS, are identified with a sticker which claims duty free treatment as regalia under "TSUS Item No. 850.4000."

ISSUE:

Are these articles of clothing eligible for classification under subheading 9810.00.1500, HTSUSA?

LAW AND ANALYSIS:

Subheading 9810.00.1500, HTSUSA, provides for articles imported for the use of an institution established solely for religious purposes: Regalia. The term "regalia" as defined in U.S. Note 2 to Subchapter X, HTSUSA, embraces only such articles as may be worn upon the person during public exercises of the institution and does not include regular wearing apparel
nor personal property of individuals. The merchandise in question are liturgical vestments which, according to your letter, are worn only during religious services. They are, therefore, deemed to be regalia for purposes of Subchapter X.

U.S. Note 1 to Subchapter X specifies in pertinent part that the articles covered by the subchapter must be exclusively for the use of the institutions involved and not for distribution, sale or other commercial use. In view of your statement that the vestments are delivered directly to the customer's residence, it is assumed that the goods are for use exclusively by the institution involved.

HOLDING:

The liturgical vestments in question are eligible for classification in subheading 9810.00.1500, HTSUSA, and are free of duty. Please be advised that the information furnished to UPS on your sticker should be amended to reflect the current tariff, as indicated above.

Sincerely,

John Durant, Director

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