CLA-2 CO:R:C:F 956001 GGD
Ms. Grace Padilla
W.J. Byrnes & Co.
Post Office Box 280205
San Francisco, California 94128
RE: "Pendant Perfume;" Heart-Shaped, Liquid-Filled Bottle on
Steel Chain; Imitation Jewelry; Not Perfume or Toilet Water
Dear Ms. Padilla:
This letter is in response to your inquiry of February 28,
1994, on behalf of your client, Sanrio, Inc., concerning the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of an article identified as "Pendant Perfume,"
imported from Malaysia. A sample was submitted with your
request.
FACTS:
The sample article, identified by product no. 084637,
consists of a small, transparent, heart-shaped, metal-capped,
plastic bottle, suspended on a steel chain with a clasp. The
bottle measures approximately 1-3/4 inches from the top of the
screw-on cap to the bottom of the bottle. The looped chain
measures approximately 12 inches in length.
The bottle contains 0.27 fluid ounce (8.0 ml.) of liquid,
comprised of 60 percent alcohol, with ingredients listed as
alcohol, water, butylene glycol, PEG-60 hydrogenated castor oil,
perfume, and benzophenone-3. The article is valued at 82 cents
for the bottle and liquid, and 27 cents for the chain.
ISSUE:
Whether the item should be classified in heading 3303,
HTSUS, as perfume, or in heading 7117, HTSUS, as imitation
jewelry.
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LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system 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 GRI's may
then be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 3303, HTSUS, provides for "Perfumes and toilet
waters." The EN to heading 3303 indicates that perfumes
generally consist of essential oils, floral concretes, absolutes
or mixtures of synthetic odoriferous substances, dissolved in
highly concentrated alcohol, and that they are usually compounded
with slightly perfumed adjuvants and a fixative or stabiliser.
The EN also states that toilet waters contain smaller proportions
of essential oils, etc., generally in less concentrated alcohol
than the perfumes described above.
In considering the makeup of the "Pendant Perfume" solution,
we find that butylene glycol, PEG-60 hydrogenated castor oil, and
benzophenone-3 are not typical ingredients for use in perfumes or
toilet waters. Authentic perfumes essentially consist of ethyl
alcohol, perfume oil (a blend of essential oils), and a fixative.
Without ruling out classification of the item in heading 3303, it
is helpful at this point, to examine competing heading 7117,
HTSUS, which provides for "Imitation jewelry."
Notes 8 and 10 to Chapter 71 indicate that the expression
"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 American Heritage Dictionary, Second College Edition
(1985), defines a pendant as "something suspended from something
else, esp. an ornament or piece of jewelry attached to a necklace
or bracelet." In light of the "Perfume Pendant's" atypical
ingredients, and the fact that the item fits the descriptions
contained in the Notes to Chapter 71 and the dictionary, this
ornamental article is classifiable in heading 7117, HTSUS, as
imitation jewelry. The proper subheading is 7117.90.50.
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HOLDING:
The "Pendant Perfume" article, identified by product no.
084637, is properly classified in subheading 7117.90.50, HTSUS,
the provision for "Imitation jewelry: Other: Other: Valued over
20 cents per dozen pieces or parts." The applicable duty rate is
11 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division