9810.00.90.00 - Prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9810.00.90.00, specifically addresses certain articles intended for religious observance. It encompasses prayer shawls, bags designed for their storage, and headwear primarily used in public or private religious ceremonies. A key aspect of this classification is that it applies regardless of whether these items are imported for the direct use of a religious institution, emphasizing the nature and intended use of the goods themselves.
Given that this is a leaf node within Chapter 98, there are no further subdivisions. Therefore, classification under 9810.00.90.00 relies on the core definition of the goods. It is crucial to differentiate these items from general apparel or accessories that might coincidentally be worn during religious services but are not specifically designed or intended for such observances. The purpose and design of the item are paramount to its correct classification here.