HQ 086859: Liturgical vestments

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 086859

                                     July 18, 1990

            CLA-2 CO:R:C:G 086859 JLJ

            CATEGORY: Classification

            TARIFF NO.: 9810.00.1500

            Mrs. M. J. E. Stadelmaier-van Baal
            Stadelmaier Nijmegan B. V.
            Postbus 1011
            Nijmegen
            Holland

            RE:  Liturgical vestments

            Dear Mrs. Stadelmaier-van Baal:

                 This is in reply to your letter of March 21, 1990,
            concerning the tariff classification under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) of
            certain liturgical vestments made by your firm in Holland.

            FACT:

                 The articles referred to in your letter consist of stoles,
            chasubles, albs, surplices, copes and miters.  It is our
            understanding that all of these items are vestments worn by
            Roman Catholic priests during religious services.  You state
            that these vestments, when delivered to the customer's
            residence in the United States by UPS, are identified with a
            sticker which claims duty free treatment as regalia under "TSUS
            Item No. 850.4000."

            ISSUE:

                 Are these articles of clothing eligible for classification
            under subheading 9810.00.1500, HTSUSA?

            LAW AND ANALYSIS:

                 Subheading 9810.00.1500, 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















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            nor personal property of individuals.  The merchandise in
            question are liturgical vestments which, according to your
            letter, are worn only during religious services.  They are,
            therefore, deemed to be regalia for purposes of Subchapter X.

                 U.S. Note 1 to Subchapter X specifies in pertinent part
            that the articles covered by the subchapter must be exclusively
            for the use of the institutions involved and not for
            distribution, sale or other commercial use.  In view of your
            statement that the vestments are delivered directly to the
            customer's residence, it is assumed that the goods are for use
            exclusively by the institution involved.

            HOLDING:

                 The liturgical vestments in question are eligible for
            classification in subheading 9810.00.1500, HTSUSA, and are free
            of duty.  Please be advised that the information furnished to
            UPS on your sticker should be amended to reflect the current
            tariff, as indicated above.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division