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NY 802512

October 18, 1994

CLA-2-98:S:N:N8:233 802512


TARIFF NO.: 9810.00.2500

Ms. Dorothy L. Arighi
Greenhaven Lutheran Chrurh
805 Parklin Ave.
Sacramento, California 95831

RE: The tariff classification of religious articles from Portugal.

Dear Ms. Arighi:

In your letter dated September 19, 1994, you requested a tariff classification ruling.

The items consist of three different types of religious items, Altar Scarves, Pulpit Frontals and Embroidered Christian System Appliques. The Altar Scarf and Pulpit Frontal are both paraments which are appurtenances to the altar and pulpit and are exclusively for the use of the Greenhaven Lutheran Church. The Lutheran Church calendar has five seasons, each one represented by a different color, blue, white, purple, red and green. The paraments complement the five seasons, and are rotated as the calendar progresses. When complete, there will be five sets of paraments, one of each color. The Altar Scarf is made of a face fabric of man-made polyester, the lining is made of man-made acetate and the trim is made of man-made viscose rayon fringe. The dimensions are 8 inches W x 66 inches L, finished, fully lined, trimmed with fringe on both ends. The second item is a Pulpit Frontal. The face fabric is constructed of man-made polyester, the lining is made of man-made acetate, the inner-lining is made of man-made polyester and the trim is made of viscose rayon fringe. The dimensions are 18 inches W x 15 inches L, lined and interlined, trimmed with fringe on one end. The other end is finished with a 2 inches rod pocket at the back hem, designed to accept a metal weight to hold the hanging in place.

The third item is an Embroidered Christian Symbol Applique. The Embroidery is applied to the same man-made polyester as the face fabric of the paraments themselves. The embroidery is executed in colored polyester thread. When completed, the resulting figure is cut out and hand-stitched to the parament. The appliques are a vital part of the paraments. They visually convey to the viewers the spiritual significance of each season, around which all the services are planned. The applicable subheading for the Altar Scarve, Pulpit Frontal and Embroiodered Christian Symbol Applique will be 9810.00.2500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar non profit activities staffed and controlled by such instution. The duty rate will be free.

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
New York Seaport

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