CLA-2 RR:CTF:TCM H236025 EGJ
ZPC Everglow Enterprise Inc.
971 Meridian Ave.
Alhambra, CA 91803
Re: Revocation of NY G86870: Flashing Jewel Sticker
Dear Sir or Madam:
This is in reference to New York Ruling Letter (NY) G86870, dated February 20, 2001, issued to you concerning the tariff classification of a flashing jewel sticker under the Harmonized Tariff Schedule of the United States (HTSUS). U.S. Customs and Border Protection (CBP) classified the jewel sticker under heading 7117, HTSUS, as imitation jewelry. We have reviewed NY G86870 and find it to be in error. For the reasons set forth below, we hereby revoke NY G86870.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as
amended by section 623 of Title VI, notice proposing to revoke NY G86870 was published on May 7, 2014, in Volume 48, Number 18, of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
In NY G86870, the subject merchandise is described as a star-shaped green plastic jewel. The jewel measures approximately one inch across its widest point. Inside of the plastic star is a battery and an integrated circuit chip. When pressed, the star will flash. When pressed again, the flashing will stop. The star has a sticker attached to the back of it, and can be worn anywhere on the body.
ISSUES:
Is the jewel sticker classified under heading 3926, as other articles of plastics, under heading 7117, HTSUS, as imitation jewelry, or under heading 8513, HTSUS, as a portable electric lamp?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context, which requires otherwise, by the Additional U.S. Rules of Interpretation. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The HTSUS provisions at issue are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.90 Other:
3926.90.40 Imitation gemstones …
* * *
3926.90.99 Other …
* * *
7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport:
* * *
7113 Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal …
* * *
7117 Imitation jewelry:
7117.90 Other …
* * *
8513: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof:
8513.10: Lamps …
* * *
Note 9 to Chapter 71 states as follows:
9. For the purposes of heading 7113, the expression "articles of jewelry" means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
* * *
Note 11 to Chapter 71 states as follows:
11. For the purposes of heading 7117, the expression "imitation jewelry" means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System at the international level and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 85.13(7) provides as follows:
The lamps of this heading include :
(7) Fancy torches in the shape of pistols, lipsticks, etc. Composite articles composed of a
lamp or torch and a pen, screwdriver, key ring, etc., remain classified here only if the principal function of the whole is the provision of light..
* * *
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In NY G86870, CBP classified the jewel sticker as imitation jewelry under heading 7117, HTSUS. Note 11 to Chapter 71 explains that imitation jewelry means “articles of jewelry,” defined in Note 9(a) to Chapter 71, that do not consist of cultured pearls, precious/semiprecious stones or precious metal. As imitation jewelry of heading 7117, HTSUS, only imitates the articles of jewelry which are described in Note 9(a), we will not apply the description of jewelry set forth in Note 9(b) to the instant merchandise.
Note 9(a) states that, for the purposes of heading 7113, HTSUS, “articles of jewelry” are small articles of adornment. Note 9(a) also provides a list of examples, which include rings, earrings, bracelets and other articles of jewelry. While paragraph (a) of Note 9 defines articles of jewelry as “small articles of personal adornment,” we cannot read paragraph (a) without the context of the first clause of Note 9. Note 9 begins with “for the purposes of heading 7113, the expression ‘articles of jewelry’ means …” As such, imitation jewelry must imitate articles of jewelry which are described in paragraph (a) and are classified under heading 7113, HTSUS.
Heading 7113, HTSUS, provides for “articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal.” Thus, imitation jewelry must imitate small articles of personal adornment of precious metal, or of metal clad with precious metal. Per Note 9, imitation jewelry may be combined or set with imitations of pearls, precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, amber, jet or coral.
The subject merchandise is a jewel sticker. It does not imitate any article of jewelry clad with metal. Rather, it imitates a star-shaped precious stone. Precious stones are classified under heading 7103, HTSUS. As the jewel sticker does not imitate jewelry of heading 7113, HTSUS, it cannot be classified as jewelry under heading 7117, HTSUS.
Next, we turn to heading 8513, HTSUS, which provides for portable, battery-powered electric lamps. The jewel sticker is powered by a small battery, which generates the flashing light. EN 85.13(7) states that certain fancy lamps are not generally classified as portable electric lamps. Lamps in the shape of pistols, lipsticks and other items which are part of a pen, screwdriver, key ring, etc. are only classified as lamps if the principal function of the lamp is to provide light.
The subject merchandise is a star-shaped lamp with a sticker that attaches to the consumer’s body. The light flashes and does not provide much illumination. Providing light is subsidiary to the jewel sticker’s function of providing visual appeal. As such, we find that the jewel sticker is not classifiable as a portable electric lamp of heading 8513, HTSUS. This decision is consistent with other CBP rulings which have classified similar battery-powered, portable fancy lamps outside of heading 8513, HTSUS. See, e.g. NY N175658, dated August 2, 2011 (light-up bracelets and rings classified in 7117, HTSUS), NY M83641, dated May 26, 2006 (light-up necklaces and bracelets classified in 7117, HTSUS), and NY H87609, dated February 12, 2002 (light-up rings classified in 7117, HTSUS).
For all of these reasons, we find that the jewel sticker is classified under heading 3926, HTSUS. The jewel sticker is specifically provided for under subheading 3926.90.40, HTSUS, as an imitation gemstone of plastics.
HOLDING:
By application of GRI 1, the jewel sticker is classified under subheading 3926.90.40, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones ….” The 2014 column one, general rate of duty is 2.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. 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 G86870, dated February 20, 2001 is hereby revoked.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division