CLA-2 RR:CTF:TCM 968149 HkP
Mr. Sheldon Bernstein
The Irwin Brown Company
212 Chartres Street
P.O. Box 2426
New Orleans, LA 70176-2426
RE: Award medallion from Taiwan; revocation of NY 894287
Dear Mr. Bernstein:
This is in reference to New York Ruling Letter (NY) 894287, issued to you on January 31, 1994, in which the tariff classification of award medallions was determined under the Harmonized Tariff Schedule of the United States (“HTSUS”). NY 894287 classified the medallion in heading 7806, HTSUS, as “other articles of lead”. We have reconsidered NY 894287 and have determined that the tariff classification of the medallion is not correct.
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 was published on April 12, 2006, in the Customs Bulletin, Volume 40, Number 16. No comments were received in response to this notice.
FACTS:
NY 894287 described the medallion as follows:
The subject item is an award medallion approximately 2” in diameter with the designation Scholar ARCS Foundation, Inc. on its surface. It is made mainly of lead. This item will be given to award recipients and worn only at ceremonies.
ISSUE:
Whether the subject medallion is classified in heading 7806, HTSUS, which provides for: “other articles of lead”, or in heading 7117, HTSUS, which provides for: “imitation jewelry.”
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 HTSUS provisions under consideration are as follows:
7117 Imitation jewelry:
Of base metal, whether or not plated with precious metal:
Other:
Other:
Other …..
7806.00.0000 Other articles of lead …..
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.
We first consider heading 7117, HTSUS, which provides for “imitation jewelry”. Legal Note 11 to Chapter 71, HTSUS, provides that:
For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 … not incorporating natural or cultured pearls, precious or semi-precious stones … nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
In turn, Note 9(a) to Chapter 71, HTSUS, provides that “articles of jewellery” means “any small objects of personal adornment …(for example, rings, bracelets, necklaces, brooches, …, religious or other medals and insignia)”. Finally, EN 71.17 explains that the expression “imitation jewelry”, as defined in Note 11 to Chapter 71, is restricted to small objects of personal adornment. Consequently, we find that the medallion meets the terms of heading 7117, HTSUS, and the conditions of Legal Note 11 to Chapter 71 because it is an article of personal adornment that does not incorporate precious metal or metal clad with precious metal, natural or cultured pearls, or precious or semi-precious stones.
Conversely, heading 7806.00.0000, HTSUS, which is located in Section XV of the HTSUS, provides for “other articles of lead.” Legal Note 1(e) to Section XV, HTSUS, excludes goods of Chapter 71, HTSUS, from Section XV. Further, EN 78.06 explains that heading 7806, HTSUS, “covers all lead articles not included in the preceding headings of this Chapter, or in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.”
Applying Legal Note 1(e) to Section XV, HTSUS, and EN 78.06 to these facts, we find that the award medallion is precluded from classification under heading 7806, HTSUS, as the medallion is specifically described in heading 7117, HTSUS, as imitation jewelry.
HOLDING:
By application of GRI 1, we find that the subject medallion is classified in heading 7117, HTSUS, and is specifically provided for in subheading 7117.19.9000, HTSUS, which provides for: “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: 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 894287, dated January 31, 1994, is revoked. 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