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NY 866955


SEP 20 1991

CLA-2-98:S:N:N1:233 866955

CATEGORY: CLASSIFICATION

TARIFF NO.: 9810.00.1500

Mr. John C. Haedrich
Meiko America, Inc.
2132-B East Dominguez Street
Long Beach, CA 90810

RE: The tariff classification of albs from China, Taiwan, Hong Kong, The Philippines, Macau, Singapore, Thailand, Republic of Korea and Burma.

Dear Mr. Haedrich:

Your letter dated September 10, 1991, on behalf of The Autom Company, Phoenix, Arizona 85006, requested information concerning the dutiable status of liturgical vestments from the above countries.

The article referred to in your letter consist of a full length, white, one piece liturgical vestment called albs. It has a belt in the back that is attached to both sides of the garment and is composed of 65 percent polyester, 35 percent cotton. The alb is worn during regious ceremonies of the Catholic faith.

The term "regalia" as defined in U.S. Note 2 to Subchapter X, HTSUS, 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 albs, according to your letter, are worn only during religious services. They are therefore, regalia for the purposes of Subchapter X.

The applicable Subheading for the albs will be 9810.00.1500, 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 non profit activities staffed and controlled by such institution. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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