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NY J81196

February 21, 2003

CLA-2-98:RR:NC:SP:233 J81196


TARIFF NO.: 9810.00.1500

Mr. Jim Sweet
Milestone Ministries
10352 East Berry Drive
Greenwood Village, CO 80111

RE: The tariff classification of tassels and embroidery items from Taiwan.

Dear Mr. Sweet:

In your letter dated February 11, 2003, you requested a tariff classification ruling.

The items to be imported are five colored textile cords with tassels varying in size from ½ inch to 6 inches. The tassels will be scarlet, blue, purple, gold and white. You indicate that the colors are from the book of Exodus when the Lord instructed Moses and Aaron to build a temple with these colors. The cords and tassels represent the Four Paths of righteousness and the Cord of Grace. They will be presented to young men (ages 14 and 15) at a church ceremony by their mentors and parents. You have submitted a sample of the tassel in gold. In addition, embroidery items of the religious crest shown on your letterhead will be imported.

The applicable subheading for the tassels and embroidery items will be 9810.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Articles imported for the use of an institution established solely for religious purposes: Regalia.” The term “regalia” 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 rate of duty will be free. The articles are not subject to quota restraints or visa requirements.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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