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NY 800923




September 1, 1984

CLA-2-98:S:N:N8:233 800923

CATEGORY: CLASSIFICATION

TARIFF NO.: 9810.00.1500

Mrs. Adrian Hamers, President
Adrian Hamers, Inc.
2 Madison Avenue
Larchmont, N.Y. 10538

RE: The tariff classification of religious chalices from Spain.

Dear Mrs. Hamers:

In your letter dated August 2, 1994, you requested a tariff classification ruling.

Adrian Hamers, Inc., is known by the clergy throughout the world for designing and manufacturing the finest quality chalices and ciboria for use during Mass in celebration of the Eucharist. When a priest arrives at our showroom, he may select a chalice that is ready made or he may request a custom variation to be made that would be designed and manufactured according to his specifications and special requests. Your company never shows or sell items to lay people. Your place of business is not opened to the public; you must be a Priest, Monsignor, Bishop, Cardinal or Sister to be allowed to enter the showroom or to purchase any article. U.S. Note 1 to Subchapter X specifies in pertinent part that the articles covered by the subchapter must be exclusively for the institution involved and not for distribution, sale or other commercial use. Your chalices are sold only to the clergy and they will be used only during the mass.

Subheading 9810.00.1500. Harmonized Tariff Schedule of the United States Annotated, 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. If the religious chalices are purchased and owned by the church, item 9810.00.1500, HTSUSA, will be applicable. If the chalices are the personal property of the individual priest, then item 9810.00.1500, HTSUSA, will not be applicable. This ruling is being issued under the provisions of Section 177 of the Customs Regulation (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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