CLA-2 RR:CTF:TCM 968146 HkP
Ms. Nicole Wright
Wee Gates, Inc.
39 Madison Avenue
Toronto, Ontario M5R 2S2
Canada
RE: Pocket medallions; modification of NY 891591; revocation of NY E84976
Dear Ms. Wright:
This is in reference to New York Ruling Letter (NY) 891591, dated October 22, 1993, and NY E84976, dated July 26, 1999, regarding the classification of pocket medallions under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have reconsidered NY 891591 and NY E84976 and have determined that the tariff classification of the pocket medallions is not correct. The classification of the other items in NY 891591 remains unchanged.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY E84976 and the proposed modification of NY 891591 was published on April 26, 2006, in the Customs Bulletin, Volume 40, Number 18. No comments were received in response to this notice.
FACTS:
In NY 891591, the medallions were described as follows:
They will be made of solid brass, solid copper with a bronze finish … respectively. Each medallion, approximately 1¾ inches in diameter, will have “Inukshuk” stamped in the middle and comes engraved with a message. It will be packaged in a box made of cardboard. In the box is a solid oak base with a felt sticky dot and a piece of cotton batting which will help hold the medallion in place. The medallions will be used as gift items or awards.
In NY E84976, the medallion was described as a “pewter medallion with the logo ‘Inukshuk’ on the front. Its purpose is to be given as a gift and engraved on the back. It comes packaged in a box with a wooden base.”
NY 891591 classified the solid brass and solid copper medallions in subheading 7419.99.5050, HTSUS, which provides for: “Other articles of copper: Other: Other.” NY E84976 classified the pewter medallion in subheading 8007.00.5000, HTSUS, which provides for: “Other articles of tin: Other.”
ISSUE:
Whether the solid brass and solid copper medallions are classified in heading 7419, HTSUS, which provides for “other articles of copper”, or in heading 8306, HTSUS, which provides for “statuettes and other ornaments, of base metal.”
Whether the pewter medallion is classified in heading 8007, HTSUS, which provides for “Other articles of tin” or in heading 8306, HTSUS, which provides for “statuettes and other ornaments, of base metal.”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
7419 Other articles of copper:
Other:
Other:
Other:
7419.99.50 Other ………
7419.99.5050 Other ……..
8007 Other articles of tin:
8007.00.5000 Other ……..
8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other
ornaments, of base metal; …:
Statuettes and other ornaments, and parts thereof:
8306.29.0000 Other ……
As stated above, NY 891591 classified the solid brass and solid copper medallions in subheading 7419.99.5050, HTSUS, which provides for: “Other articles of copper: Other: Other.” Heading 7419, HTSUS, is found in Section XV of the HTSUS. Legal Note 5 to Section XV provides that “an alloy of base metal is to be classified as an alloy of the metal which predominates by weight over each of the other metals.” General Explanatory Note (1) to Chapter 74 explains that under the provisions of Note 5 to Section XV, brass may be classified with copper. Therefore the medallions are, prima facie, classifiable in this heading.
However, EN 74.19, HTSUS, provides that:
[T]his heading covers all articles of copper other than those covered by preceding headings of this Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature. (Original emphasis.)
NY E84976 classified the pewter medallion in subheading 8007.00.5000, HTSUS, which provides for: “Other articles of tin: Other.” Heading 8007, HTSUS, is also found in Section XV of the HTSUS. The General ENs to Chapter 80 provide that under the provisions of Note 5 to Section XV, pewter may be classified with tin. Therefore the medallion is, prima facie, classifiable in heading 8007, HTSUS.
However, EN 80.07, HTSUS, provides, in relevant part, that:
[T]his heading cover all articles of tin other than those covered by preceding headings of this Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature. (Original emphasis.)
Heading 8306, HTSUS, provides for “statuettes and other ornaments, of base metal”. Legal Note 3 to Section XV, HTSUS, defines the term “base metals” to include copper and tin. The term “ornament” is not defined in the HTSUS. A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Merriam-Webster Online dictionary defines “ornament” as “something that lends grace or beauty”.
Explanatory Note 83.06(B), HTSUS, clarifies that:
This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, place of religious worship, gardens.
The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example:
Busts, statuettes and other decorative figures; ornaments … for mantelpieces, shelves, etc. (animals, symbolic or allegorical figures, etc.); sporting or art trophies (cups, etc.); wall ornaments incorporating fittings for hanging (plaques, trays, plates, medallions other than those for personal adornment); artificial flowers, rosettes and similar ornamental goods or cast or forged metal … knick-knacks for shelves or domestic display cabinets.
The Court of International Trade (CIT) has stated that the canon of construction ejusdem generis, which means literally, “of the same class or kind”, teaches that “where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described.” Nissho-Iwai American Corp. v. United States (Nissho), 10 CIT 154, 156 (1986). “As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms.” Id. at 157. The essential characteristics of the above listed exemplars are that they are of base metal and they are decorative. We find the subject medallions to be ejusdem generis with the exemplars of EN 83.06, HTSUS, and therefore prima facie classifiable in heading 8306, HTSUS.
We find that all the subject medallions are described with greater specificity in heading 8306, HTSUS, as ornaments of base metal, than in heading 7419 and 8007, because the medals are designed essentially for decoration, are wholly ornamental and have no utility value. Accordingly, based on the guidance of EN 74.19 and EN 80.07, we find that the solid brass and solid copper medallions as well as the pewter medallion are precluded from classification in headings 7419 and 8007, HTSUS, respectively.
HOLDING:
By application of GRI 1, we find that the brass, copper, and pewter medallions are classified in heading 8306, HTSUS, and are specifically provided for in subheading 8306.29.0000, HTSUS, which provides for “… Statuettes and other ornaments of base metal …: Statuettes and other ornaments, and parts thereof: Other”.
The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY E84976 is revoked.
NY 891591 is modified with respect to the classification of the solid brass and solid copper medallions. The tariff classifications of the other items in NY 891591 are unchanged.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial & Trade Facilitation Division