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NY H86222

December 27, 2001

CLA-2-62:RR:NC:3:353 H86222


TARIFF NO.: 6211.31.0051

Mr. Robert E. Welch
Celtic Outfitters & Potpourri
2 Washington Street
Mystic, CT 06355-2696

RE: The tariff classification of kilts from the United Kingdom.

Dear Mr. Welch:

In your letter dated November 8, 2001, received in this office on December 3, 2001, you requested a tariff classification ruling.

The items in question are tartan wool kilts and plaids. The kilt is pleated and knee length; the plaid is a rectangular length of tartan worn over the shoulder. The items are to be worn by the Connecticut State Police Pipes & Drums.

The Connecticut State Police Pipes & Drums is a registered, nonprofit adjunct of the Department of Public Safety of Connecticut, and was established for educational purposes and encouragement of the fine arts. The kilts and plaids will be worn during public exercises. You question whether the items are classifiable under HTS 9810.00.4500, which calls for “Articles 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.”

The U.S. Notes to Subchapter X of Chapter 98, specify the following with regard to classification of goods within the Subchapter:

Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, 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. The term “regalia,” as used in this subchapter, (subheadings 9810.00.15 and 9810.00.45) embraces only such insignia of rank or office, emblems or other articles as may be worn upon the person or borne in the hand during public exercises of the institution, and does not include articles of furniture or fixtures, nor regular wearing apparel nor personal property of individuals.

The kilts and plaids meet the requirements for regalia as specified in U.S. Note 2. However, although the kilts and plaids are to be used exclusively by a nonprofit institution, they will be sold to the organization after importation into the United States by your firm, which is a for profit commercial operation. The prohibition in U.S. Note 1 disqualifies the kilts and plaids from classification within the provision.

The kilt and plaid form a composite good that creates a Scottish outfit. The kilt imparts the essential character.

The applicable subheading for the wool kilts and plaids will be 6211.31.0051, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of wool or fine animal hair, Other.” The rate of duty will be 13.5% ad valorem for 2001 and 13% ad valorem for 2002.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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