HQ 954472: Classification of cotton and linen corporals andpurificators; articles used during religious ceremonies; EN toheading 6304, HTSUSA; not similar to articles of table andkitchen linen of heading 6302, HTSUSA; not classifiable asregalia under heading 9810, HTSUSA; U.S. Note 1 to Subchapter X.

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 954472

                       September 16, 1993

CLA-2 CO:R:C:T 954472 SK

CATEGORY: Classification

TARIFF NO.'s: 6304.92.0000; 6304.99.3500

K. Harmon
Trade Advisory Group
21839 S. Avalon Blvd., ste. 55
Carson, CA 90745

RE: Classification of cotton and linen corporals and
purificators; articles used during religious ceremonies; EN to
heading 6304, HTSUSA; not similar to articles of table and
kitchen linen of heading 6302, HTSUSA; not classifiable as
regalia under heading 9810, HTSUSA; U.S. Note 1 to Subchapter X.

Dear Mr. Harmon:

     This is in response to your inquiry of May 26, 1993, on
behalf of The Autom Company, in which you requested a binding
classification ruling for a corporal and a purificator to be made
in either China, Taiwan, Hong Kong or Macau.  Cotton and linen
samples of the merchandise at issue were submitted to this office
for review and will be returned to you under separate cover.

FACTS:

     The samples submitted are cotton and linen versions of two
cloths used during religious ceremonies.  The cotton corporal
measures approximately 16 1/2 inches square and possesses hemmed
edges and a slightly raised embroidered cross.  The linen
corporal measures approximately 15 1/2 x 16 inches and features
hemmed edges made with hemstitching (a decorative drawnwork). 
The linen corporal also has a raised embroidered cross.  

     Both the cotton and the linen purificators measure
approximately 12 x 18 inches and have raised crosses at their
centers.  The purificators are hemmed and the linen purificator
also features hemstitching.

     A corporal is a cloth upon which the sacramental elements
(chalice containing wine and the hosts) are placed and
consecrated during the celebration of the Eucharist.  It is 

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carried to the alter in a burse (a small square case that is 
carried on top of the chalice).  It is also placed on the alter
before the tabernacle when the Blessed Sacrament is placed in the
Monstrance at Benediction or when the tabernacle is opened to
transfer hosts.  A corporal is also used as a cloth liner for
baskets or other containers that hold the hosts when multiple
celebrants serve the Mass.

     A purificator is a cloth used to dry and clean the chalice
after the celebration of the Eucharist.  It is usually kept
folded.  It is also used as an adjunct to bringing Holy Communion
to the sick.

ISSUE: 

     What is the proper classification for a corporal and a
purificator used in religious ceremonies?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.

     Heading 9810, HTSUSA, provides for "[A]rticles imported for
the use of an institution established solely for religious
purposes."  Specifically included within subheading 9810.00.15,
HTSUSA, are "regalia... hand-woven fabrics, to be used by the
institution in making religious vestments for its own use or
sale."  U.S. Note 1 to Section X states 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."  As the
articles at issue are intended for commercial uses, they do not
qualify for classification within this heading of the
Nomenclature.

     Heading 6302, HTSUSA, provides for "[B]ed linen, table
linen, toilet linen and kitchen linen."  While the corporal and
purificator are used in a similar manner to these articles, they
are only ceremonial versions of the articles in heading 6302,
HTSUSA. 

     Heading 6304, HTSUSA, provides for "[O]ther furnishing
articles, excluding those of heading 9404."  The Explanatory 
Notes (EN) to heading 6304 include, "... wall hangings and
textile furnishings for ceremonies (e.g. weddings or
funerals);... . "  As the cloths at issue are used solely in 


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religious services, and serve a ceremonial function, they qualify
as "textile furnishings for ceremonies" and are properly
classifiable within heading 6304, HTSUSA.

HOLDING:

     The cotton corporal and purificator are classifiable under
subheading 6304.92.0000, HTSUSA, which provides for "[O]ther
furnishing articles, excluding those of heading 9404: Other: Not
knitted or crocheted, of cotton..., dutiable at a rate of 7.2
percent ad valorem.  The applicable textile quota category is
369.

     The linen corporal and purificator are classifiable under
subheading 6304.99.3500, HTSUSA, which provides for "[O]ther
furnishing articles, excluding those of heading 9404: Other: Not
knitted or crocheted, of other textile materials: Other: Of
vegetable fibers (except cotton): Other..., dutiable at a rate of
12.8 percent ad valorem.  The applicable textile quota category
is 899.

     The designated textile and apparel categories may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest your client check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at the local Customs
office.

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


                              Sincerely,



                              John Durant, Director