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NY R04135

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July 7, 2006

CLA-2-62:RR:NC:3:353 R04135

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.33.0061, 6211.43.0091

Ms. Beth E Williams
Autom Church Supply Company
5226 South 31st Place
Phoenix, AZ 85040

RE: The tariff classification of a choir robe from China.

Dear Ms. Williams:

In your letter dated June 6, 2006 you requested a classification ruling. You furnished this office with electronic images of the choir robe.

The item is an Item 61607 Choir Robe constructed of polyester and sold in up to 4 colors. The robe has a V-neckline, a full front closure, is ankle length and features long flowing sleeves. For purposes of this ruling, we will assume that the robe is constructed of woven fabric.

You suggest classification in subheading 9810.00.1500, which provides for regalia imported for the use of an institution established solely for religious purposes.

The U.S. Notes to Subchapter X of Chapter 98, specify the following with regard to classification of goods within the Subchapter:

Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, 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 term “regalia,” as used in this subchapter, (subheadings 9810.00.15 and 9810.00.45) embraces only such insignia of rank or office, emblems or other articles as may be worn upon the person or borne in the hand during public exercises of the institution, and does not include articles of furniture or fixtures, nor regular wearing apparel nor personal property of individuals.

. Choir robes are often worn when performing public concerts outside of a church setting and may be the property of individuals. In addition, it appears that the choir robe will be sold to the organization after importation into the United States by your firm, which is a for profit commercial operation. Based on the information supplied, the choir robe is not eligible classification in subheading 9810.00.1500.

Chapter 62, Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments...”

The applicable subheading for the Item 61607 Choir Robe, with left over right closure, will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, men’s or boys’, of man-made fibers, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the Item 61607 Choir Robe, with right over left closure, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other track suits. Ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The Item 61607 Choir Robe falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6211.33.00 - Men's or boys' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 6211.43.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 9810.00.15 - Regalia for the use of religious institutions
• Tariff No.: 9810.00.20 - Handwoven fabrics, to be used by religious institutions in making religious vestments for its own use or sale
• Tariff No.: 9810.00.45 - Regalia for use of any public or nonprofit institution for educational, scientific, literary, philosophical or fine arts purposes
• Tariff No.: 9810.00.70 - Wild animals (including birds and fish) imported for use or sale for use in any scientific public collection for exhibition
• Tariff No.: 9810.00.85 - Cellulosic plastics materials for use in artificial kidney machine by a hospital or by a patient pursuant to prescription of a physician
• Tariff No.: 9810.00.90 - Prayer shawls, bags for the keeping of prayer shawls, and headwear of a kind used for public or private religious observances
• Tariff No.: 9810.00.95 - Scrolls or tablets of wood or paper, commonly known as Gohonzon, imported for use in public or private religious observances