HQ 086691: Band Regalia

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 086691

                         April 20, 1990



CLA-2 CO:R:C:G 086691 CRS

CATEGORY:  Classification

TARIFF NO.:  9810.00.4500

Mr. Arnold S. Alperin
Treasurer
Prince George's County Police
  Pipe Band, Inc.
1906 Althea Lane
Bowie, Maryland 20716

RE:  Band Regalia

Dear Mr. Alperin:

     This is in reply to your letter dated March 1, 1990, on
behalf of the Prince George's County Police Pipe Band, Inc., in
which you requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) on the importation of band regalia from Scotland and
Ireland.

FACTS:

     The merchandise in question consists of various articles of
attire and regalia to be worn by Band members.  The merchandise
includes the following articles of uniform regalia:

     1)  Hats, commonly referred to as Glengarys or Balmorals,
     with trim in red and white banding, with a tassel at the
     rear;

     2)  Kilts, in recognized tartan patterns, approximately 16
     ounces in weight;

     3)  Coats, tunics and vests in styles suitable for wear with
     kilts and designed to resemble garments worn in the 18th
     century;

     4)  Sporans and other articles of uniform regalia, such as
     feather bonnets, hackles, quarter ribbons, spats, waist and
     cross belts, woven tartan hosiery, plaids, tunics and
     ceremonial maces.

     The regalia will not be owned by Band members personally but
will be worn in public ceremonies as part of Band presentations.
The Band qualifies as a tax exempt organization under section
501(c)(4) of the Internal Revenue Code (26 U.S.C. 501(c)(4)).

LAW AND ANALYSIS:

     Subheading 9810.00.4500, HTSUSA, covers regalia imported
for the use of any public library, any other public institution
or any nonprofit institution established for educational,
scientific, literary or philosophical purposes, or for the
encouragement of the fine arts.

     U.S. Note 1, Subchapter X, Chapter 98, HTSUSA, provides
that:

     [t]he 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.

Traditional kilts (as opposed to kilts/pleated skirts of heading
6104, HTSUSA) sporans and other highland accoutrements are not
regular wearing apparel, either in the United States or their
native land.  Since the articles in question will be the property
of the Band itself and not the personal property of Band members,
and will be worn or carried by Band members only during public
performances, the articles in question are all within the term
regalia as defined by U.S. Note 2, Subchapter X, Chapter 98,
HTSUSA.

     However, pursuant to U.S. Note 1, Subchapter X, Chapter 98,
HTSUSA, the articles covered by Subchapter X must be reserved
exclusively for the use of the institutions involved, and may not
be distributed, sold or used for other commercial use within five
years after being entered.

     You have stated that the pipe Band was organized to promote
the advancement of American piping in the Celtic tradition.  In
addition, the Band has tax exempt status under section 501(c)(4)
of the Internal Revenue Code (26 U.S.C. 501(c)(4)).  Since the
regalia will be used by a nonprofit organization for the purpose
of encouraging the fine arts (i.e., a certain form of music), the
requirements of U.S. Note 1, Subchapter X, Chapter 98, HTSUSA,
are satisfied, and the articles in question are classifiable in
subheading 9810.00.4500, HTSUSA.


     Pipes and drums, however, would not be considered regalia.
Bagpipes are classifiable in subheading 9205.90.2000, HTSUSA,
under the provision for other wind musical instruments, other,
woodwind instruments, bagpipes, and are duty-free.  Drums are
classifiable in subheading 9206.00.2000, HTSUSA, under the
provision for percussion musical instruments, drums, and are
subject to duty at a rate of 4.8 percent ad valorem.

HOLDING:

     The articles in question are classifiable in subheading
9810.00.4500, HTSUSA, under the provision for articles imported
for the use of..., regalia.  Articles in this subheading are
eligible for duty-free treatment.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                         Sincerely,





                         Jerry Laderberg, Acting Director
                         Commercial Rulings Division