Okay, regarding the issue of whether "items of cultural or religious use" are free of tariff when imported I think I nailed it down on the US government's own Harmonized Tariff website hts.usitc.gov .

Section XXII-Special Classifications
Subchapter 98-Special Classification Provisions
Subchapter X-Importations of Religious, Educational, Scientific, and other institutions


With the exception of religious or ceremonial headgear, which is listed near the bottom of this table, "Importation of religious, educational, scientific, and other institutions" may potentially cover a kilt and/or other potentially related garments/accoutrements if they are specifically used by said "institution" in religious ceremony, under US Harmonized Tariff System 9810.00.1500 "articles imported for the use of an institution":

http://hts.usitc.gov/table 9810.xml

This is the whole exemption from tariff page but if you will drill down to 9810.00.1500 it should get you there, as close as I can find (again other than ceremonial prayer headwear listed further down).

What do you think, Gary, about asking for this classification as part of our church or local scottish association for use in the "kirkin' o' the tartan" ceremony so prevalent in these here United States of America? This would get a complete tariff exemption, although I think it might be stretching things a bit. If we ordered kilts through our local non-profit Scottish Heritage or ST Andrews Societies?

There are also exemptions to varying degrees, or lesser tariffs from certain classified countries, although I have not drilled down that far to see what each of those possibilities is. More to follow when i get the time.

Jeff