HQ 555091: Applicability of Item 851.30, TSUS, to High School Band Uniform Parts

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 555091

                                   August 16, 1988

          CLA-2 CO:R:C:V 555091 DBI

          CATEGORY:  Classification

          TARIFF No.:  9810.00.45; 851.30

          Ms. Alice R. Wright
          Mr. Robert S. Wright
          Dunedin High School
          1651 Pinehurst Road
          Dunedin, Florida 34698

          RE:   Applicability of Item 851.30, TSUS, to High School Band
                Uniform Parts

          Dear Director Wright & Principal Wright:

                This is in response to your letter to Congressman Michael
          Bilirakis dated April 6, 1988, concerning the duty-free treatment
          of imported band uniform parts, musical instruments and school
          supplies.  Congressman Bilirakis forwarded your letter to this
          office for appropriate action.

          FACTS:

                You advise that Dunedin High School band uniforms are
          imported from Scotland, including parts such as kilts, sporrans,
          hose, tartan plaids, black waist military belts, hats and rain
          capes.  These parts must be ordered through Scottish vendors
          since they cannot be purchased from U.S. manufacturers.  After
          the uniforms are purchased, they are used by enrolled students.
          When they are no longer in a condition to be used, they are
          disposed of since school law prohibits any sale of these
          products.  You also indicate that musical instruments such as
          bagpipes and/or Scottish top snaredrums are also purchased for
          use by the band.

          ISSUE:

                Whether imported high school band uniforms are eligible for
          duty-free treatment as "regalia" under item 851.30, Tariff
          Schedules of the United States (TSUS), (981.00.45, Harmonized
          Tariff Schedule of the United States (HTSUS)).

















                                       - 2 -

          LAW AND ANALYSIS:

                Item 851.30, TSUS, provides for the duty-free treatment of
          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."

                "Regalia" for tariff purposes is defined as "articles ...
          worn upon the person ... during public exercises of the
          institution," but does not include "regular wearing apparel, nor
          personal property of individuals."

                We have previously held in a ruling dated January 26, 1968
          (C.I.E C-196/68), that a High School band which took part in
          school activities was acceptable as "public exercises of the
          institution," and that tartans and kilts were not "regular
          wearing apparel," and therefore, uniforms imported from Scotland
          were eligible for duty-free treatment under item 851.30, TSUS.

                Based on our previous ruling, the uniform parts imported by
          Dunedin High School would be eligible for duty-free treatment.
          However, the musical instruments and school supplies would not be
          eligible for duty-free treatment under item 851.30, TSUS, since
          they are not articles "worn upon the person."

          HOLDING:

                Based in the information submitted, we are of the opinion
          that the uniform parts are entitled to be entered free of duty
          under the provision for regalia imported for the use of any
          nonprofit educational institution in item 851.30, TSUS.

                                     Sincerely,




                                      John Durant, Director
                                      Commercial Rulings Division






















          CO:R:C:V:DBIZZO:gcf 8/11/88































































                                        Ms. Alice R. Wright
                                        Mr. Robert S. Wright
                                        Dunedin High School
                                        1651 Pinehurst Road
                                        Dunedin, FL 34698