CLA-2-71:RR:NC:SP:233 G82500
Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of earrings, pendant necklaces and key chains from China.
Dear Mr. Sirico:
In your letter dated September 21, 2000, on behalf of Heavenly Hearts LLC, you requested a tariff classification ruling.
You have submitted samples and photographs of the following:
Heart shaped pendants made of polyresin attached to metal fish hook type earrings.
Heart shaped pendants made of polyresin attached to sterling silver fish hook type earrings.
Heart shaped pendants made of polyresin attached to textile neck cords.
Heart shaped pendants made of polyresin attached to sterling silver necklaces.
Steel wire split ring key chains attached by chain to a heart shaped polyresin ornament.
You indicate that the heart shaped pendant used in the composition of the various articles is referred to as the “Heavenly Heart.” The importer is gearing his marketing toward the religious community. Although the product is intended to be used and recognized as a curio that depicts Love as described in scriptures of the Bible, it is our position that the “Heavenly Heart” is not of a “purely devotional character.” The pendant is to be worn for decorative purposes, and not worn for the sole purpose of the display of reverence or respect paid to God.
Your samples are being returned as requested.
The applicable subheading for the metal fish hook type earrings with heart shaped pendant and the heart shaped pendant attached to a textile neck cord (items 1 and 3 above), if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem.
The applicable subheading for the metal fish hook type earrings with heart shaped pendant and the heart shaped pendant attached to a textile neck cord (items 1 and 3 above), if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.
The applicable subheading for the sterling silver fish hook type earrings with heart shaped pendant and the sterling silver necklace with heart shaped pendant (items 2 and 4 above), if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, HTS, which provides for articles of jewelry and parts thereof… of silver, whether or not plated or clad with other precious metal: other: valued not over $18 per dozen pieces or parts. The rate of duty will be 13.5% ad valorem.
The applicable subheading for the sterling silver fish hook type earrings with heart shaped pendant and the sterling silver necklace with heart shaped pendant (items 2 and 4 above), if valued over $18 per dozen pieces or parts, will be 7113.11.5000, HTS, which provides for articles of jewelry and parts thereof... of silver, whether or not plated or clad with other precious metal: other: other. The rate of duty will be 5% ad valorem.
The applicable subheading for the steel wire split ring key chains with heart ornament will be 7326.20.0050, HTS, which provides for articles of iron or steel wire, other. The rate of duty will be 3.9% valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division