Heading 9810
Articles imported for the use of an institution established solely for religious purposes
20 declarable lines
Heading 9810 covers articles imported for the use of institutions established solely for religious purposes, plus a few religious articles that qualify whether or not a religious institution is the importer. The lines split by article type: artwork and prints, stained glass windows, regalia, hand-woven vestment fabric, church furnishings and statuary, educational materials and equipment, scientific and medical apparatus, and religious observance items such as prayer shawls and Gohonzon scrolls. Most lines in this heading carry a general (MFN) rate of Free.
Products in this heading
- Prayer shawls and bags for keeping prayer shawls used in religious observance
- Gohonzon scrolls or tablets of wood or paper used in public or private religious observances
- Hand-woven fabric imported by a religious institution to make its own vestments
- Altars, pulpits, communion tables and baptismal fonts for a church
- Stained glass windows designed by a professional artist and valued over $161 per square meter
- Regalia used by a religious institution
- Sculptures and statuary for a religious institution
- Tuned bells and other basic materials for teaching music in a religious school classroom
How to choose the right subheading
- Who uses the article: an institution established solely for religious purposes, or a person for public or private religious observance
- The article type: prints and artwork, regalia, church furnishings, statuary, educational materials, instruments, or observance items
- For stained glass windows, whether they were designed by and produced by or under the direction of a professional artist and valued over $161 per square meter
- For instruments and apparatus, whether an instrument of equivalent scientific value for that use is manufactured in the United States
- For textiles, whether the fabric is hand-woven and intended by the institution for making its own vestments
Often confused with
- Heading 9812Articles imported for exhibition by an arts or educational institution
Exhibition entries for such institutions are provided for in heading 9812, not 9810.
- Heading 9816Personal effects and bona fide gifts valued at not over $1,000
Traveler and gift allowances are handled under heading 9816.
- Heading 9801U.S. products returned after export without change in condition
Returned U.S. goods are classified in heading 9801.
- Heading 9813Articles sent abroad for repair and then reimported
Repairs, alterations and processing are covered by heading 9813.
- Heading 9808Articles for the use of a U.S. government agency
Government use is provided for separately in heading 9808.
Frequently asked questions
What is the HTS code for prayer shawls?
Prayer shawls, bags for keeping prayer shawls, and headwear used for public or private religious observances are classified under 9810.00.90.00. The general (MFN) rate for that line is Free.
What is the duty on regalia imported by a religious institution?
Regalia is provided for at 9810.00.15.00 and at 9810.00.45.00, depending on the line that applies to the goods. Both lines carry a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 9810
- 9810.00.05.00Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developedFree
- 9810.00.10.00Painted, colored or stained glass windows and parts thereof, all the foregoing valued over $161 per square meter and designed by, and produced by or under the direction of, a professional artistFree
- 9810.00.15.00Articles imported for the use of an institution established solely for religious purposes / RegaliaFree
- 9810.00.20.00Hand-woven fabrics, to be used by the institution in making religious vestments for its own use or for saleFree
- 9810.00.25.00Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché)Free
- 9810.00.30.00Drawings and plans, reproductions thereof, engravings, etchings, lithographs, woodcuts, globes, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developedFree
- 9810.00.35.00Letters, numbers, and other symbols; number cards and other arithmetical materials; printed matter; blocks and other dimensional shapes; geometrical figures, plane or solid; geographical globes; tuned bells and basic materials for understanding music; model articles and figures of animate objects; puzzles and games; flags; dressing frames; dummy clocks; bottles, boxes, and other containers or holders; all the foregoing, whether or not in sets, fabricated to specification and designed for the classroom instruction of children; and containers or holders fabricated to specification and designed for the storage of such instructional articles when not in useFree
- 9810.00.40.00Sculptures and statuaryFree
- 9810.00.45.00RegaliaFree
- 9810.00.50.00Any textile machine or machinery or part thereof, solely for the instruction of studentsFree
- 9810.00.55.00Patterns and models exclusively for exhibition or educational use at any such institutionFree
- 9810.00.60.00Instruments and apparatus, if no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States (see U.S. note 6 to this subchapter)Free
- 9810.00.65.00Repair components for instruments or apparatus admitted under subheading 9810.00.60Free
- 9810.00.67.00Tools specially designed to be used for the maintenance, checking, gauging or repair of instruments or apparatus admitted under subheading 9810.00.60Free
- 9810.00.70.00Wild animals (including birds and fish) imported for use, or for sale for use, in any scientific public collection for exhibition for scientific or educational purposesFree
- 9810.00.75.00Lifeboats and life-saving apparatusFree
- 9810.00.80.00Apparatus utilizing any radioactive substance in medical diagnosis or therapeutic treatment, including the radioactive material itself when contained in the apparatus as an integral element thereof, and parts or accessories of any of the foregoingFree
- 9810.00.85.00Cellulosic plastics materials imported for use in artificial kidney machines or apparatus by a hospital or by a patient pursuant to prescription of a physicianFree
- 9810.00.90.00Prayer 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 institutionFree
- 9810.00.95.00Scrolls 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 institutionFree