CLA 2 RR:CR:GC 961833 MMC
Mr. Louis Shoichet
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, New York 10036
RE: Gift Box Brooches
Dear Mr. Shochet:
This is in reference to your August 21, 1997, ruling request on behalf of Avon Products, Inc., concerning the classification of textile Gift Box Brooches under the Harmonized Tariff Schedule of the United States (HTSUS). A sample has been forwarded for our review. We regret the delay in responding.
FACTS:
The samples are two square brooches decorated like small wrapped boxes. The “box” portion of the brooch is formed by a 1 inch square piece of foam covered by either gold or silver toned polyester fabric and a “bow”-shaped green textile ribbon and textile rose. This portion is then attached to a metal pin.
ISSUE:
Whether the Gift Box Brooches are classifiable as imitation jewelry, under heading 7117, HTSUS or as a "festive article" under heading 9505, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS, is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The headings under consideration are as follows:
7117 [i]mitation jewelry
9505 [f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof
In Midwest of Cannon Falls, Inc. v. United States, Court, 122 F.3d 1423 (Fed. Cir. 1997) (hereinafter Midwest), the Court addressed the scope of heading 9505, HTSUS, specifically, the class or kind "festive articles." It then applied its conclusions to 29 specific articles to determine whether they were included within the scope of the class "festive articles." This application provided new guidelines for the classification of “festive articles.” In general, merchandise is classifiable in heading 9505, HTSUS, as a “festive article” when the article, as a whole:
1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;
2. Functions primarily as a decoration or functional item used in celebration of and for entertainment on a holiday; and
3. Is associated with or used on a particular holiday.
Based on a review of the Midwest articles, Customs is of the opinion that the court has included within the scope of the class “festive articles” decorative household articles which are representations of an accepted symbol for a recognized holiday and utilitarian/functional articles if such utilitarian articles are a three dimensional representation of an accepted symbol for a recognized holiday. See 32 Customs Bulletin 2/3, dated January 21, 1998.
A brooch is defined in the Jeweler’s Dictionary, 3rd Ed. 1976, as: “[a] piece of jewelry to be worn pinned to clothing, as at the neck or shoulder, on the breast or hat, or in the hair.” The American Heritage Dictionary 2nd College Edition, 1985, defines a brooch as a “[l]arge decorative pin or clasp.”
The subject brooches are articles of personal adornment. Midwest did not include within the scope of heading 9505, HTSUS, articles of personal adornment. As such, the heading does not describe the brooches.
Notes 9 and 11 to Chapter 71, HTSUS, state, in pertinent part, that the scope of the term "imitation jewelry" includes any small objects of personal adornment (gem set or not) such as rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, etc., not incorporating pearls, precious metal or precious or semiprecious stones. The subject brooches meet this definition. As such, they are clearly described by heading 7117, HTSUS, specifically subheading 7117.90, which provides for other imitation jewelry. Classification of the article at the 8 digit subheading level will depend upon the value of the articles per dozen pieces or parts.
HOLDING:
The Gift Box Brooches are classifiable in subheading 7117.90, HTSUS, which provides for other imitation jewelry. Classification of the article at the 8 digit subheading level will depend upon the value of the articles per dozen pieces or parts.
Sincerely,
John Durant, Director
Commercial Rulings Division