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NY 802694

October 4, 1994

CLA-2-83:S:N:N3:113 802694


TARIFF NO.: 8306.21.0000; 7114.11.7000

RE: The tariff classification of religious articles from Spain and Italy

Mr. Mark S. Cooper
Cooper Brokerage & Forwarding, Inc.
P.O. Box 416
Milton, WV 25541

Dear Mr. Cooper:

In your letter dated September 20, 1994, you requested a tariff classification ruling.

The merchandise consists of items used in the rituals of the Roman Catholic faith. They are monstrances, used to expose the host during communion, and chalices, used during the consecration of the Mass. The items are made of either gold-plated brass or sterling silver.

The applicable subheading for the gold-plated brass items will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the sterling silver items will be 7114.11.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares, of precious metal, of precious metal, whether or not plated or clad with precious metal, of silver, other. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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