CLA-2-71:OT:RR:E:NC:N4:433
Shelly Hess
IJS Global Inc.
12480 NE Marx Street
Portland, OR 97230
RE: The tariff classification of lapel pins, decorative coins, medallions, and dog tags from China.
Dear Ms. Hess:
In your letter dated March 24, 2009, on behalf of Sport Pins International, Inc., you requested a tariff classification ruling.
Item – 1: is described as lapel pins made from various processes to include cloisonné, die struck soft enamel, photo-etched enamel and screen-print. The pins are made of base metal with non-precious gold, silver or bronze finish plating. The shape, color and design of each pin vary by import. These pins have a standard back clutch to be attached to an article of clothing or headgear. It is stated that these items are commonly used as collectors’ trading pins.
Item – 2: is described as decorative die struck soft enamel coins (medals) of base metal with a polished and satin finish on one side, and enamel fill on the other side. These coins are for recreational use only and are not legal tender. Photos do not indicate any attached loop or hole for suspension of the coins. It is states that the coins are sold as “flipping coins” for various sporting events, to determine, for example which team receives the ball first.
Item – 3: is described as medallions made from various processes cloisonné, die struck soft enamel, die struck satin finish, photo-etched soft enamel, steel poly, high relief cast, screen-print, and offset print process. The medallions are made of base metal with non-precious gold, silver or bronze finish plating. Each medallion has a ring at the top so that a ribbon can pass through the item for purposes of being worn around the neck. It is stated that these medallions are an alternative to trophies.
Item – 4: is described as silver finished dog tags with soft enamel color fill. The dog tags are mounted on a 24 inch beaded chain. The color and design of the dog tags vary by import.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN to HTSUS heading 9705, provides, in part, that: Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, do not fall in this heading … unless the goods themselves have subsequently attained that interest by reason of their age or rarity. As these lapel pins are of a commercial nature these items are not classified under collections or collectors’ piece in HTSUS heading 9705.
Section XIV to the HTSUS, specifically Chapter Note 71, Note 11 and 9(a), defines the expression “imitation jewelry” as any small objects of personal adornment, for example rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. The lapel pins (item-1) are items of personal adornment meeting the definition of Chapter Note 71, as such they are to be classified as imitation Jewelry in HTSUS heading 7117.
The Oxford English Dictionary, online edition, defines “medal” as (1) a coin-shaped metal object, made esp. for commemorative purposes – in this sense the device may have an attached loop or hole for suspension; and (2) a coin-shaped cast or stamped metal disc with decorative designs (esp. bearing a figure or an inscription) on one or both sides, used for personal ornament, as a charm or trinket, or as a devotional object. As these decorative coins (medals) do not have an attached loop or hole to be worn as an item of personal adornment, they are not considered imitation jewelry.
EN to HTSUS heading 8306, provides, in part, for: statuettes and other ornaments, of base metal; this group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example: busts, statuettes and other decorative figures; sporting or art trophies (cups, etc.); and wall ornaments incorporating fittings for hanging plaques, trays, plates, medallions other than those for personal adornment). The decorative coins (item-2) do not have an attached loop or hole, therefore these items are prima facie (by name) classified as “other ornaments of base metal” in HTSUS heading 8306.
You state that the medallions (item-3) should be classified in HTSUS heading 8306 at a duty rate of free, because after the first presentation of the medallions upon the necks of the recipients, the items will be placed in commemorative displays, and not to be worn for further adornment. We disagree with this position, in that the medallions have a ring so that a ribbon can be threaded through the hole for placement upon ones’ neck. At the time of import these medallions (item-3) are for personal adornment and they are to be classified as imitation jewelry in HTSUS heading 7117.
The dog tags (item-4) are imitation jewelry in accordance with HTSUS, Section XIV, Chapter Note 71, Note 11 and 9(a), in that the items are to be worn around the neck for personal adornment; these items are to be classified in HTSUS heading 7117.
The applicable subheading for the base metal lapel pins, medallions and dog tags, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other; Other; Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the base metal decorative coins (medals), will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… Statuettes and other ornaments of base metal; …: Statuettes and other ornaments, and parts thereof: Other”. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division