CLA-2 CO:R:C:M 954718 DWS
District Director
U.S. Customs Service
P.O. Box 789
300 2nd Avenue South
Great Falls, MT 59403
RE: Protest No. 3303-93-100019; Adjustable "Choose The Right" Ring;
Religious Articles of a Purely Devotional Character; HQ 953604;
7117.90.50
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 3303-93-100019 concerning your action
in classifying and assessing duty on adjustable "Choose The Right"
rings under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of adjustable brass rings bearing the
"Choose The Right" (CTR) logo on a shield, which is also available
translated into 14 other languages. The CTR logo is a registered
trademark of the Church of Jesus Christ of Latter Day Saints (LDS),
the Mormons. The rings are created only for and are used only by
the LDS Church as a part of religious training. In fact, the LDS
Church's Main Distribution Center, located in Salt Lake City, Utah,
is the only delivery destination for the rings. The rings are then
distributed to LDS Church units worldwide for retail sale in
licensed LDS Church bookstores.
The rings are integrated into the curriculum of the Primary
(junior Sunday school) classes. The January that a child in the
LDS Church is 6 years old, he or she enters into the CTR Primary
classes and is a "CTR" for 2 years. The curriculum is designed to
teach the children to choose the right as they exercise their
growing accountability, which is preparatory to their eligibility for baptism at 8 years of age. The CTR ring is given to them to
wear as a constant reminder to choose the right. In addition to
this official use in the LDS Church's Primary curriculum, many
older children, teenagers, and adults have chosen to wear CTR rings
as a reminder to keep the covenants they have made with God.
The rings were entered under subheading 7117.90.30, HTSUS, as
other religious articles of a purely devotional character designed
to be worn attached to the person. The entry was liquidated on May
28, 1993, under subheading 7117.90.50, HTSUS, as other imitation
jewelry valued over 20 cents per dozen pieces. The protest was
timely filed on June 7, 1993.
The subheadings under consideration are as follows:
7117.90.50: [i]mitation jewelry: [o]ther: [o]ther: [v]alued
over 20 cents per dozen pieces or parts.
The general, column one rate of duty for goods classifiable
under this provision is 11 percent ad valorem.
7117.90.30: [i]mitation jewelry: [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: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.8 percent ad valorem.
ISSUE:
Whether the adjustable CTR rings are classifiable under
7117.90.50, HTSUS, as other imitation jewelry valued over 20 cents
per dozen pieces, or under subheading 7117.90.30, HTSUS, as other
religious articles of a purely devotional character designed to be
worn attached to the person.
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.
Because the phrase "purely devotional character" is not
defined anywhere in the HTSUS, and there is no legal precedent
interpreting the phrase, we must consult lexicographic authorities.
In the Oxford American Dictionary (1980), the term "devotional" is
defined as "used in religious worship". Two definitions for the
term "worship" which are applicable to the classification of the
merchandise under the HTSUS are as follows: "1. reverence and
respect paid to God or a god. 2. acts or ceremonies displaying
this."
In HQ 953604, dated June 10, 1993, a religious medal bearing
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 7117.19.30, HTSUS, which provides
for: "[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."
Based upon the above definitions and their application to the
description of the adjustable CTR rings, and the holding in HQ
953604, it is our position that the rings are classifiable under
subheading 7117.90.30, HTSUS. The 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.
We note that this ruling is strictly limited to the
classification of adjustable CTR rings trademarked and licensed by
the LDS Church.
HOLDING:
The adjustable CTR rings are classifiable under subheading
7117.90.30, HTSUS, as other religious articles of a purely
devotional character designed to be worn attached to the person.
The protest should be granted in full. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your office
to the protestant no later than 60 days from the date of this
letter. Any reliquidation of the entry in accordance with the
decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations
and Rulings will take steps to make the decision available to
customs personnel via the Customs Rulings Module in ACS and the
public via the Diskette Subscription Service, Lexis, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director