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Catholic Bishop's Mitre from Japan

A ceremonial tall hat worn by bishops during religious services, made of embroidered silk with gold thread and jewel accents. Classified under HTS 9810.00.15.00 as regalia for religious institutions because it qualifies as insignia of rank worn upon the person during public religious exercises. Exclusively used by established religious organizations for liturgical functions.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Provide documentation proving the importing institution is established solely for religious purposes; include certificate of ecclesiastical authority verifying use as regalia; ensure no commercial resale intent to maintain duty-free status