HRL 955156

November 18, 1993

CLA-2 CO:R:C:M 955156 KCC

CATEGORY: Classification

TARIFF NO.: 9810.00.15

District Director

U.S. Customs Service

Main & Stebbins Streets

Post Office Building

P.O. Box 1490

St. Albans, Vermont 05478

RE: Protest No. 0201-93-100241; sterling silver chalice and

paten; regalia; EN 83.06; U.S. Note 2, Subchapter X, Chapter

98

Dear District Director:

This is in response to the Application for Further Review of

Protest No. 0201-93-100241, which pertains to the tariff

classification of a sterling silver chalice and paten under the

Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The entry of the chalice and paten was liquidated on April

9, 1993, under subheading 8306.21.00, as statuettes and other

ornaments of base metal, plated with precious metal. In a

protest timely filed on June 8, 1993, the protestant contends

that the chalice and paten are classified under subheading

9810.00.15, HTSUS, as regalia.

The competing subheadings are:

8306.21.00 Bells, gongs and the like, nonelectric, of base

metal; statuettes and other ornaments, of base

metal; photograph, picture or similar frames, of

base metal; mirrors of base metal; and base metal

parts thereof\...Statuettes and other ornaments,

and parts thereof\...Plated with precious metal,

and parts thereof.

9810.00.15 Articles imported for the use of an institution

established solely for religious

purposes\...Regalia.

ISSUE:

Are the chalice and paten classified as statuettes and other

ornaments of base metal, plated with precious metal under

subheading 8306.21.00, HTSUS, or as regalia under subheading

9810.00.15, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is

governed by the General Rules of Interpretation (GRI\'s). GRI 1,

HTSUS, states, in part, that \"for legal purposes classification

shall be determined according to the terms of the headings and

any relative section or chapter notes\....\"

In understanding the language of the headings of the HTSUS,

the Harmonized Commodity Description and Coding System (HCDCS)

Explanatory Notes (ENs) may be utilized. The ENs, although not

dispositive, are to be used to determine the proper

interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23,

1989). EN 83.06 (pg.1122) states that this heading:

\...comprises a wide range of ornaments of base metal

(whether or not incorporating subsidiary non-metallic parts)

of a kind designed essentially for decoration, e.g., in

homes, offices, assembly rooms, churches, gardens\...

The group covers articles which have no utility value but

are wholly ornamental, and articles whose only usefulness is

to contain or support other decorative articles or to add to

their decorative effect, for example:\...

\(2\) Articles for religious use such as reliquaries,

chalices, ciboriums, monstrances or crucifixes.

The chalice and paten are classifiable under subheading

8306.21.00, HTSUS. However, Chapter 98, HTSUS, provides an

additional U.S. classification that grants preferential treatment

to qualifying articles. Subheading 9810.00.15, HTSUS, allows

regalia to enter the U.S. duty-free. U.S. Note 2, Subchapter X,

Chapter 98, HTSUS, defines regalia as:

The term \"regalia\" as used in this subchapter, (subheadings

9810.00.15 and 9810.00.45) embraces only such insignia of

rank and 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.

Both the chalice and paten are used during the Consecration

of the Host in the Christian Mass. They are also borne in the

hand during other public religious exercises, i.e., processions

to carry both consecrated and unconsecrated hosts, of Roman

Catholic and other Christian Churches. Therefore, as the chalice

and paten are borne in the hand during religious ceremonies, they

are considered regalia and are classifiable under subheading

9810.00.15, HTSUS.

HOLDING:

The solid sterling silver chalice and paten are classifiable

as regalia under subheading 9810.00.15, HTSUS. The protest

should be granted.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision, together with the Customs Form 19,

should be mailed by your office to the protestant no later than

60 days from the date of this letter. Any reliquidation of the

entry in accordance with the decision must be accomplished prior

to mailing of the decision. Sixty days from the date of the

decision the Office of Regulations and Rulings will take steps to

make the decision available to Customs personnel via the Customs

Rulings Module in ACS and the public via the Diskette

Subscription Service, Lexis, Freedom of Information Act and other

public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Divisional