CLA-2-71:OT:RR:NC:N4:433
Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of an angel keepsake box with necklace inside from China.
Dear Mrs. Glover:
In your letter dated July, 2, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item PP 5015235, is described as a religious keepsake and necklace. The item consists of a keepsake, felt covered angel with silvertone halo, of which, opens to expose a base metal cross necklace. The body of the angel shaped box is composed of polystyrene covered with flocking, with the halo formed of plastic cement. The necklace is composed of a sixteen-inch steel chain, has a steel lobster claw closure, and is plated in silver. The pendant (cross) is cast in zinc, has nine acrylic diamond-like gemstones, and is plated in silver. Dangling next to the cross is an eleven millimeter acrylic pearl. Both the cross and the pearl slide along the chain, but cannot be taken off the chain.
It has long been established that the crucifix (cross) has been a religious article that has inspired religious devotion – see United States Customs Court, Panation Trade Co v. United States, 298 F.Supp. 752 (1969). Unlike Headquarters Ruling 956748 dated August 8, 1994, where the apple pin with crucifix was found not to be an item of purely devotional character because of its shape and presence of the red apple, the merchandise concerned bears no such resemblance. As the pendant is in the form of a cross, which is symbolic of the crucifixion of Jesus, the decorative and ornamental design of the cross is immaterial, and neither does the imitation pearl diminish the teachings of the Christian faith. We are of the opinion, the cross necklace as presented in its keepsake box falls within the meaning of the term religious articles of a purely devotional character.
The applicable subheading for the angel keepsake box with cross necklace, will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person.” The rate of duty will be 3.9% 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division