CLA-2 R:C:M 957542 DFC
District Director of Customs
4677 Woodson Road
Room 200
St Louis, MO 63134-3716
RE: Protest 4503-94-100038; Jewelry, imitation; Religious
imitation jewelry; Purely devotional character; Panation
Trade Co. v. United States; HRL 956748
Dear District Director:
This is in response to Protest 4503-94-100038 concerning
your action in classifying and assessing duty on certain
imitation jewelry produced in China. Samples were submitted for
examination.
FACTS:
The merchandise consists of three metal lapel pins. One is
in the shape of a red apple incorporating a gold cross. Another
is in the shape of a red heart incorporating a white banner to
which the name "Jesus" is embossed. The third is in the shape of
a white dove holding an olive branch in its beak.
The entries covering these lapel pins were liquidated on
November 4, 1994, under subheading 7117.19.50, currently
7117.19.90, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for imitation jewelry, of base metal,
other, other. A protest was timely filed on December 7, 1994,
against your liquidation of the entries
Protestant maintains that the merchandise is properly
classifiable under subheading 7117.19.30, HTSUS, which provides
for imitation jewelry, of base metal, other religious articles of
a purely devotional character designed to be worn on apparel or
carried on or about or attached to the person.
ISSUE:
Are the lapel pins religious articles of a purely devotional
character?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.
The competing provisions read, as follows:
7117 Imitation jewelry:
Of base metal, whether or not plated with precious
metal:
* * *
7117.19 Other:
* * *
7117.19.30 Religious articles of a purely
devotional character designed to be
worn on apparel or carried on or
about or attached to the person . .
7117.19.50 Other . . . . .
Ordinarily, decorated religious jewelry is presumed to be
intended partly for adornment and, therefore not exclusively used
for devotional purposes. This presumption may be rebutted by the
individual nature of an article and its actual use. If its
character and use are found to be purely devotional, it is
immaterial whether it is decorative or ornamental. See, Panation
Trade Co. v. United States, 62 Cust. Ct. 464, C.D. 3802 (1969).
It is our observation that none of the pins is "purely
devotional in character." Specifically, the pin in the shape of
a red apple incorporating a gold cross in not "purely devotional
in character" due to the presence of the red apple. The pin in
the shape of a red heart incorporating a white banner to which
the name "Jesus" is embossed fails as being "purely devotional in
character" inasmuch as the embossed banner and the red heart
appear to be primarily decorative rather than an object of
devotion. The lapel pin in the shape of a dove holding an olive
branch is not "purely devotional in character" because a dove is
a recognized peace symbol rather than a "purely devotional"
article. See Headquarters Ruling Letter (HRL) 956748 dated
August 8, 1994.
HOLDING:
The lapel pins are dutiable at the rate of 11% ad valorem
under subheading 7117.19.50, currently 7117.19.90, HTSUS.
The protest should be denied. 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, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division