CLA-2 CO:R:C:M 956748 DWS
Ms. Jean F. Maguire
Area Director, New York Seaport
U.S. Customs Service
6 World Trade Center
New York, NY 10048
RE: Imitation Jewelry; Religious Imitation Jewelry; Purely
Devotional Character; Religious Emblems; HQs 954718,
953604, and 956817; 7117.90.30; 7117.19.30
Dear Ms. Maguire:
This is in response to your memorandum of July 14, 1994
(CLA-2-71:S:N:N8:344-227), forwarding a double difference of
opinion between the National Import Specialist (NIS), New York,
and the Field Import Specialist, St. Louis, Missouri, concerning
the classification of certain imitation jewelry under the
Harmonized Tariff Schedule under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The merchandise consists of metal lapel pins. The first is
in the shape of a red apple incorporating a gold crucifix. The
second is in the shape of a red heart incorporating a white
banner to which the term "Jesus" is embossed.
We have been advised by the importer's broker that the pins
are imported from China by a Christian organization, and then are
sold to individuals directly or to Christian bookstores for
retail sale.
The subheadings under consideration are as follows:
7117.19.30: [i]mitation jewelry: [o]f base metal, whether or
not plated with precious metal: [o]ther:
[r]eligious articles of a purely devotional
character designed to be worn on apparel or
carried on or about or attached to the person.
The general, column one rate of duty for goods classifiable
under this provision is 5.8 percent ad valorem.
7117.19.50: [i]mitation jewelry: [o]f base metal, whether or
not plated with precious metal: [o]ther:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 11 percent ad valorem.
ISSUE:
Whether the lapel pins are classifiable under subheading
7117.19.30, HTSUS, as religious imitation jewelry, of base metal,
of a purely devotional character, or under subheading 7117.19.50,
HTSUS, as other imitation jewelry, of base metal.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
We first note that the term "purely devotional character" is
not defined anywhere in the HTSUS.
In HQ 954718, dated November 10, 1993, we held that an
adjustable "Choose The Right" (CTR) ring was held to be
classifiable under subheading 7117.90.30, HTSUS, as religious
imitation jewelry of a purely devotional character, not of base
metal. The CTR logo on the rings is a registered trademark of
the Church of Jesus Christ of Latter Day Saints (LDS) (the
Mormons), and the rings are only sold in licensed LDS Church
bookstores. The rings are integrated into the Church curriculum
from a very young age through to young adulthood. In fact, in
junior Sunday school classes, the students are known as "CTRs".
In HQ 954718, we stated that:
[t]he rings are of a "purely devotional character" because
an LDS member wears the ring as an act displaying reverence
and respect paid to God. Youngsters wear the rings as an
integral part of their preparation for baptism, and
teenagers and adults wear the rings as a reminder of their
covenant with God. Therefore, the rings are devotional in
that they are used in religious worship by members of the
LDS Church, even though other religions do not use these
rings. The rings are a religious emblem such as a cross,
crucifix, facial representation of the Virgin Mary, or other
emblem might be to members of other faiths and
denominations.
See HQ 953604, dated June 10, 1993, in which a facial
representation of the Virgin Mary on the front, with a drop
of Lourdes water enclosed on the back, was held to be
classifiable under subheading 7117.90.30, HTSUS.
Although the lapel pins may be worn by some persons to
display reverence or respect paid to God, it is our position that
the pins are not of a "purely devotional character". With regard
to the dove pin, we find that it does not even display a
religious emblem such as those enumerated in HQ 954718. The
heart with the "Jesus" banner may symbolize love or peace,
however we regard such symbols as being secular in nature.
With regard to the apple pin with the crucifix, we
acknowledge that it does incorporate an emblem such as those
enumerated in HQ 954718. However, because of the presence of the
apple shape, it is our position that the pin is not of a "purely
devotional character". The pin is to be worn for decoratve
purposes, and, in our opinion, it is not worn for the sole
purpose of the display of reverence or respect paid to God.
For a ruling classifying similar merchandise under
subheading 7117.19.50, HTSUS, see HQ 956817, dated August 4,
1994.
These pins are distinguishable from the rings in HQ 954718
because, although some of the articles may be sold in religious
bookstores, the rings are actually integrated into the teaching
of the Mormon faith to the Church's young followers. The pins
may be purchased and worn solely for decorative value, and to our
knowledge, are not utilized or integrated into the actual
teaching of the Christian faith.
Therefore, it is our position that the two lapel pins are
classifiable under subheading 7117.19.50, HTSUS, as other
imitation jewelry, of base metal.
Because the pins are distinguishable from the merchandise in
HQ 954718, we acknowledge that the legal reasoning in HQ 954718
is not the benchmark test as to whether an article is
classifiable as religious jewelry of a purely devotional
character. It is clear, however, that because of the nature of
the class of merchandise classifiable under subheading
7117.19.30, HTSUS, classification of such articles is to be made
on a case-by-case basis.
HOLDING:
The subject lapel pins are classifiable under subheading
7117.19.50, HTSUS, as other imitation jewelry, of base metal.
Sincerely,
John Durant, Director
Commercial Rulings Division