CLA-2 OT:RR:CTF:TCM H036116 CkG
Mr. Chris Pavone
Savino Del Bene USA, Inc.
440 McClellan Highway
Suite 108A
East Boston, MA 02128
RE: Reconsideration of NY N031921; classification of eye glass chains
Dear Mr. Pavone:
This is in response to your letter of August 4, 2008, requesting reconsideration of New York Ruling Letter (NY) N031921, issued to you on July 17, 2008, regarding the classification of metal eyeglass chains. In NY N031921, CBP classified five styles of eyeglass chains in heading 7117, HTSUS, as imitation jewelry. You request classification of the subject chains in heading 7419, HTSUS, as articles of copper.
FACTS:
NY N031921 described the subject merchandise as follows:
Each of the [five] styles is composed of base metal, claimed to be predominantly copper, and measure 24 inches. On both ends of the chain a rubber loop is connected to attach to the eye glass arms. The metal is colored to simulate precious metal and some of the chains contain beads and other ornamentation.
ISSUE:
Whether the instant eye glass chains are classifiable as imitation jewelry of heading 7117, HTSUS, or whether they are classified in heading 7419, HTSUS, as articles of copper.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6.
The HTSUS provisions under consideration are as follows:
7117 Imitation jewelry:
Of base metal, whether or not plated with precious metal:
7117.19 Other:
Other:
7117.19.90 Other………
* * * * *
7419 Other articles of copper:
7419.10.00 Chain and parts thereof….
* * * * *
The Legal Notes to Chapter 71, HTSUS, provide, in pertinent part, as follows:
For the purposes of heading 7113, the expression “articles of jewelry” means:
(a) Any small objects of personal adornment (gem set or
not)(for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious and other medals and insignia);
For the purposes of heading 7117, the expression “imitation
jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above … not incorporating natural or cultured pearls, precious or semiprecious stones … nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Note 1(e) to Section XV, HTSUS, in which Chapter 74 is located, provides as follows:
This section does not cover…
(e) Goods of chapter 71 (for example, precious metal alloys, base metal clad
with precious metal, imitation jewelry);
* * * * *
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 7113, HTSUS, provides, in pertinent part, as follows:
This heading covers articles of jewellery as defined in Note 9 to this Chapter, wholly or partly or precious metal or metal clad with precious metal, that is:
Small objects of personal adornment (gem-set or not) such as rings, bracelets, necklaces, brooches, ear-rings, neck chains, watch-chains and other ornamental chains; fobs, pendants, tie-pins and clips, cuff-links, dress-studs, buttons, etc.; religious or other crosses; medals and insignia; hat ornaments (pins, buckles, rings, etc.); ornaments for handbags; buckles and slides for belts, shoes, etc.; hair-slides, tiaras, dress combs and similar hair ornaments.
The EN to heading 7117, HTSUS, provides, in pertinent part, that:
For the purposes of this heading, the expression imitation jewellery, as defined in Note 11 to this Chapter, is restricted to small objects of personal adornment, such as those listed in paragraph (A) of the Explanatory Note to heading 71.13, e.g., rings, bracelets (other than wristwatch bracelets), necklaces, earrings, cufflinks, etc. . . . provided they do not incorporate precious metal or metal clad with precious metal (except as plating or as minor constituents as defined in Note 2 (A) to this Chapter, e.g., monograms, ferrules and rims) nor natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
The EN to heading 7419, HTSUS, provides, in pertinent part, as follows:
This heading covers all articles of copper other than those covered by the 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.
This heading covers, in particular:
Chain and parts thereof, of copper (see the Explanatory Note to heading 73.15), excluding chains having the character of imitation jewellery (e.g., watch chains and trinket chains) (heading 71.17).
* * * * *
You request classification of the instant eyeglass chains in heading 7419, HTSUS, as articles of copper. You contend that they are not imitation jewelry because they are not used principally for adornment, but rather for the utilitarian purpose of securing a pair of eyeglasses.
Goods of Chapter 71, HTSUS, are excluded from classification in Section XV, HTSUS (in which heading 7419, HTSUS, is located), by Note 1(e) to that Section. Therefore, in order to determine whether the instant eyeglass chains may be classified in heading 7419, HTSUS, we must first address whether they are classifiable as imitation jewelry of heading 7117, HTSUS.
Notes 9(a) and 11 to Chapter 71, HTSUS, define “imitation jewelry” as “any small objects of personal adornment”, such as necklaces or watch chains. See also EN 71.17 and EN 71.13(A). The instant chains are designed for personal adornment in that they are worn on the body, are colored to simulate precious metal, and some include beads and other ornamentation. In addition, they serve a purpose similar to articles such as watch chains and trinket chains listed in Note 9(a) to Chapter 71, HTSUS, and EN 71.17. The instant chains secure a pair of eyeglasses to the person and watch chains secure a pocketwatch to a garment being worn by a person. Finally, they do not incorporate precious metal or metal clad with precious metal, natural or cultured pearls, or semi-precious stones. Consequently, we find that the eyeglass chains meet the terms of heading 7117, HTSUS, and the conditions of Legal Note 11 to Chapter 71, HTSUS. As a result, they are excluded from classification in heading 7419 (Section XV), HTSUS, by note 1(e) to Section XV. CBP has previously classified gold-plated metal eyeglass chains in heading 7117, HTSUS. See NY A86533, dated September 11, 1996.
HOLDING:
By application of GRI 1 (Note 11 to Chapter 71, HTSUS), the subject eyeglass chains are classified in heading 7117, HTSUS, specifically in subheading 7117.19.90, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The 2009 column one, general rate of duty is 11% ad valorem.
Duty rates are provided for your convenience and 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/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N031921, dated July 17, 2008, is hereby affirmed.
Sincerely,
Myles B. Harmon, Director,
Commercial and Trade Facilitation Division