9810.00.95.00 - Scrolls or tablets of wood or paper, commonly known as Gohonzon, imported for use in public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution

This HTS classification, 9810.00.95.00, specifically covers scrolls or tablets made of wood or paper that are commonly known as Gohonzon. These items are intended for use in public or private religious observances. Importantly, the classification applies whether or not the Gohonzon is imported for the use of a religious institution. The defining characteristic is the religious purpose and the specific form factor (scroll or tablet).

As a specialized provision under Chapter 98 of the Harmonized Tariff Schedule, this category is distinct from the broad product-based classifications found in earlier chapters, which cover items based on their material composition or general function. For instance, while other chapters might classify paper or wood products generally, 9810.00.95.00 focuses exclusively on these specific religious artifacts. The "98" prefix signals a deviation from standard commodity classifications, highlighting items with special import requirements or provisions, often tied to their intended use or origin.

Since HTS code 9810.00.95.00 represents a leaf node, it has no further subcategories. Classification at this level is determined by the fulfillment of the described criteria: the item must be a scroll or tablet, made of wood or paper, recognized as Gohonzon, and imported for religious observances. The specific denomination of the religious institution or the exact nature of the observance is not a deciding factor, as long as the purpose is religious.