United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H83251 - NY H83327 > NY H83272

Previous Ruling Next Ruling
NY H83272




July 25, 2001

CLA-2-62:RR:NC:3:353 H83272

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.33.0061, 6211.31.0051, 9810.00.1500, 6304.93.0000, 6304.99.1500, 6304.99.6010, 6304.99.6020

Mr. Kevin Bayne
Maison Bouvrier, Inc.
391 Hanlan Road
Woodbridge, Ontario
Canada L4L 3T1

RE: The tariff classification of liturgical items from Canada.

Dear Mr. Bayne:

In your letter dated July 3, 2001 you requested a tariff classification ruling. Descriptive literature was furnished and has been retained by this office.

The items in question are Vestures (robes), Stoles (shawls) and Altar Items. All items will be made of five woven fabrics. The fiber content will be 75% polyester/25% rayon, 55% polyester/45% wool, 55% acetate/45% cotton, 32% polyester/60% rayon/8% metallic and 80% wool/20% polyester.

The vesture (robe) is the uppermost garment worn by a priest when celebrating Mass. The altar items consist of altar hangings, lectern hangings, altar scarves and altar cloths. The sanctuary decorations are textile wall hangings and the funeral pall consists of a large cloth used to cover a coffin. All of these items will be made from the previously noted fabrics. Some will feature embroidery, trimmings or applique work..

You state that Maison Bouvrier works with and sells directly to churches. All of the items are created strictly for use in religious celebrations. You have no resellers and do not intend on having any in the future. All of the items are sold and shipped to individual churches.

The applicable subheading for the Vesture (robe) constructed of woven chief weight polyester, acetate or rayon fabric will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers, Other.” The general rate of duty will be 16.3% ad valorem.

The applicable subheading for the Vesture (robe) constructed of woven chief weight wool fabric will be 6211.31.0051, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of wool or fine animal hair, Other.” The general rate of duty will be 13.5% ad valorem.

The vesture (robe) may be eligible for duty free treatment under Subheading 9810.00.1500, HTSUSA, which provides for regalia imported for the use of an institution established solely for religious purposes. Chapter 98, Subchapter X, U.S. Note 2 states that the term "regalia" 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 vesture (robe) is a liturgical vestment, which is worn only during religious services and is considered “regalia.” In addition, Chapter 98, Subchapter X, U.S. Note 1 requires that “the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years after being entered” The vesture (robe) will be eligible for duty free treatment if it is shipped directly from Canada to individual churches, is exclusively for use by that institution, and will not be distributed, sold or used for other commercial purposes within 5 years.

The altar items, sanctuary decorations and funeral palls are not considered regalia. Heading 6304, HTS provides for other furnishing articles. The Explanatory Notes to heading 6304 include “wall hangings and textile furnishings for ceremonies (e.g. weddings or funerals); .” All of these items qualify as textile furnishings for ceremonies and are classifiable in heading 6304, HTS.

The applicable subheading for the altar items, sanctuary decorations and funeral palls made from the chief weight polyester fabrics will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 9.7 percent ad valorem.

The applicable subheading for the sanctuary decorations (wall hangings) made from the chief weight wool fabric will be 6304.99.1500, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of other textile materials: wall hangings of wool or fine animal hair: other. The general rate of duty will be 11.8 percent ad valorem.

The applicable subheading for the altar items and funeral palls made from the chief weight wool fabric will be 6304.99.6010, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of other textile materials: other: other of wool or fine animal hair. The general rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the altar items, sanctuary decorations and funeral palls made from the chief weight rayon or the chief weight acetate fabrics will be 6304.99.6020, HTS, which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of other textile materials: other: other of artificial fibers. The general rate of duty will be 4.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Stoles (shawls). Your request for a classification ruling should include the dimensions of each Stole (shawl). When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include any material that we have returned to you.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: