Duty-free entry as regalia of band uniform articles

HQ W555635 MAY 21, 1990 CLA-2 CO:R:C W555635 RA CATEGORY: Classification TARIFF NO.: 9810.00.45 Mr. Daniel H. Schmidt Quartermaster The Washington Scottish Pipe Band 2607 N. Rockingham Street Arlington, Virginia 22207 Re: Duty-free entry as regalia of band uniform articles Dear Mr. Schmidt: This is in response to your letter of March 5, 1990, addressed to the Assistant District Director, Washington, D.C., and referred to us for reply to your request for a ruling on the free entry of certain band uniform articles imported from Scotland. FACTS: You state that you are quartermaster of The Washington Scottish Pipe Band which will import various band uniform articles. These articles will not be owned by any band member and apparently will only be worn in public ceremonies. Included in the shipment will be kilts, armrests, doublets, dress cords, garter flashes, hose chevrons, and hats, called balmorals. ISSUE: Whether the band uniform articles may be imported free of duty as regalia under subheading 9810.00.45, Harmonized Tariff Schedule of the United States (HTSUS). LAW AND ANALYSIS: Regalia imported for the use of a nonprofit institution established for educational, scientific, literary, or philosophical purposes is entitled to free entry under subheading 9810.00.45, HTSUS, upon compliance with the Customs Regulations. - 2 - Section 10.43, Customs Regulations (19 CFR 10.43), copy enclosed, provides that the district director may require appropriate proof of the status of the institution claiming a duty exemption, which proof may be the charter or other evidence of the character of the institution. Regalia covers articles worn on the person or borne in the hand during public exercises of the institution but not regular wearing apparel or personal property of individuals. The imported articles for which free entry is claimed must be for the exclusive use of the nonprofit institution. See Headquarters Ruling Letters dated December 4, 1975 (043151), and May 9, 1980 (063737), copies enclosed, relating to these requirements. Accordingly, if the band uniform articles are imported to be worn during public exercises of the institution, they would be eligible for free entry under the provisions of subheading 9810.00.45, HTSUS, upon submission with the entry of satisfactory proof that the importer is a qualified nonprofit institution. HOLDING: Band uniform articles are eligible for free entry as regalia under subheading 9810.00.45, HTSUS, if imported by a nonprofit institution for use in public exercises. Sincerely, Acting Director Commercial Rulings Division Enclosures