HQ 086691

April 20, 1990

CLA-2 CO:R:C:G 086691 CRS

CATEGORY: Classification

TARIFF NO.: 9810.00.4500

Mr. Arnold S. Alperin

Treasurer

Prince George\'s County Police

Pipe Band, Inc.

1906 Althea Lane

Bowie, Maryland 20716

RE: Band Regalia

Dear Mr. Alperin:

This is in reply to your letter dated March 1, 1990, on

behalf of the Prince George\'s County Police Pipe Band, Inc., in

which you requested a tariff classification ruling under the

Harmonized Tariff Schedule of the United States Annotated

(HTSUSA) on the importation of band regalia from Scotland and

Ireland.

FACTS:

The merchandise in question consists of various articles of

attire and regalia to be worn by Band members. The merchandise

includes the following articles of uniform regalia:

1\) Hats, commonly referred to as Glengarys or Balmorals,

with trim in red and white banding, with a tassel at the

rear;

2\) Kilts, in recognized tartan patterns, approximately 16

ounces in weight;

3\) Coats, tunics and vests in styles suitable for wear with

kilts and designed to resemble garments worn in the 18th

century;

4\) Sporans and other articles of uniform regalia, such as

feather bonnets, hackles, quarter ribbons, spats, waist and

cross belts, woven tartan hosiery, plaids, tunics and

ceremonial maces.

The regalia will not be owned by Band members personally but

will be worn in public ceremonies as part of Band presentations.

The Band qualifies as a tax exempt organization under section

501(c)(4) of the Internal Revenue Code (26 U.S.C. 501(c)(4)).

LAW AND ANALYSIS:

Subheading 9810.00.4500, HTSUSA, covers regalia 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.

U.S. Note 1, Subchapter X, Chapter 98, HTSUSA, provides

that:

\[t\]he 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.

Traditional kilts (as opposed to kilts/pleated skirts of heading

6104, HTSUSA) sporans and other highland accoutrements are not

regular wearing apparel, either in the United States or their

native land. Since the articles in question will be the property

of the Band itself and not the personal property of Band members,

and will be worn or carried by Band members only during public

performances, the articles in question are all within the term

regalia as defined by U.S. Note 2, Subchapter X, Chapter 98,

HTSUSA.

However, pursuant to U.S. Note 1, Subchapter X, Chapter 98,

HTSUSA, the articles covered by Subchapter X must be reserved

exclusively for the use of the institutions involved, and may not

be distributed, sold or used for other commercial use within five

years after being entered.

You have stated that the pipe Band was organized to promote

the advancement of American piping in the Celtic tradition. In

addition, the Band has tax exempt status under section 501(c)(4)

of the Internal Revenue Code (26 U.S.C. 501(c)(4)). Since the

regalia will be used by a nonprofit organization for the purpose

of encouraging the fine arts (i.e., a certain form of music), the

requirements of U.S. Note 1, Subchapter X, Chapter 98, HTSUSA,

are satisfied, and the articles in question are classifiable in

subheading 9810.00.4500, HTSUSA.

Pipes and drums, however, would not be considered regalia.

Bagpipes are classifiable in subheading 9205.90.2000, HTSUSA,

under the provision for other wind musical instruments, other,

woodwind instruments, bagpipes, and are duty-free. Drums are

classifiable in subheading 9206.00.2000, HTSUSA, under the

provision for percussion musical instruments, drums, and are

subject to duty at a rate of 4.8 percent ad valorem.

HOLDING:

The articles in question are classifiable in subheading

9810.00.4500, HTSUSA, under the provision for articles imported

for the use of\..., regalia. Articles in this subheading are

eligible for duty-free treatment.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to

determine the current status of any import restraints or

requirements.

Sincerely,

Jerry Laderberg, Acting Director

Commercial Rulings Division