CLA-2-71:OT:RR:NC:N4:433
Regina Woody
Classification Coordinator
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of pendants from China.
Dear Ms. Woody:
In your letter dated April 9, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 163477 is described as a Diamond Cameo Pendant. The pendant consists of an ornamented zinc metal casting having at its center a purple colored resin (plastic) cameo featuring the image of a female profiled in Greco-Roman classical design. The casting is accented with glass rhinestones (imitation gemstones). At the top of the metal casting there is a bail designed for a chain or cord to go through allowing the user to wear the pendant as a necklace. This item approximately measures 1¾ inch by 1 5/8 inch at its widest points.
The company provided material breakdown table indicates the weight and cost of the zinc casting is significantly more than the weight and cost of the plastic cameo and the glass imitation gemstones. Observation of the pendant indicates that the casting is neither common nor ordinary.
Item 344465 is described as a Large Cross with Crystal Pendant. The pendant consists of an ornamented zinc metal casting in the form of a cross embellished with 21 glass rhinestones (imitation gemstones) which form an inner cross on the surface of the metal casting. At the top of the metal casting there is a bail designed for a chain or chord to go through allowing the user to wear the pendant as a necklace. This item approximately measures 2½ inches by 2 inches at its widest points.
The company provided material breakdown table indicates the weight and cost of the zinc casting is significantly more than the weight and cost of the glass imitation gemstones. The plating costs are substantial and over 100% of the cost of the zinc metal casting. Observation of the pendant indicates that the casting is neither common nor ordinary.
Item 379560 is described as a Large Cross with Faux Pearl Pendant. The pendant consist of an ornamented zinc metal casting in the form of a cross embellished on each axis with imitation pearls made of plastic and imitation gemstones made of glass, and has a large imitation pearl made of plastic at its center surrounded by imitation gemstones made of glass. At the top of the metal casting there is a bail designed for a chain or chord to go through allowing the user to wear the pendant as a necklace. This item approximately measures 3¼ inches by 2¼ inches at its widest points.
The company provided material breakdown table indicates the weight and cost of the zinc casting is significantly more than the weight and cost of the plastic imitation pearls. Further, the weight of the glass imitation gemstones is marginal and/or de-minimis when compared against the weight of the zinc casting, while the cost of the glass imitation gemstones is appreciable when compared against the cost of the zinc casting. Observation of the pendant indicates that the casting is neither common nor ordinary.
Item 434886 is described as the Oval Cameo Pendant. The pendant consists of an ornamented zinc metal casting having at its center a white colored poly-resin cameo featuring the image of a female profiled in Greco-Roman classical design. The outer circumference of the casting is accented with a loose rope-like finish. At the top of the metal casting there is a bail designed for a chain or cord to go through allowing the user to wear the pendant as a necklace. This item approximately measures 1½ inch by 1¼ inch at it widest points.
The company provided material breakdown table indicates the weight and cost of the zinc casting is significantly more than the weight and cost of the plastic cameo. Observation of the pendant indicates that the casting is neither common nor ordinary.
Item 854711 is described as an Oval Butterfly Pendant with Crystals. The pendant consists of an ornamented zinc metal casting embellished with 13 glass rhinestones (imitation gemstones) around its outer circumference, and at its center has as an inner oval shaped casting with a paper/photo of a butterfly encased in convex glass. The circumference of the inner oval casting is accented with a tight rope-like finish. At the top of the metal casting there is a bail designed for a chain or cord to go through allowing the user to wear the pendant as a necklace. This item approximately measures 2 inches by 1 5/8 inch at its widest points.
The company provided material breakdown table indicates the weight of the zinc casting is significantly more than the weight of the glass imitation gemstones and photo, while the weight of the convex glass is appreciable when compared against the weight of the zinc casting. The cost of the convex glass is more than cost of the zinc casting, while the zinc casting and glass imitation gemstones are equal in cost to each other, with the photo being nominal in cost when compared against the zinc casting, convex glass and glass imitation gemstones. Observation of the pendant indicates that the casting is neither common nor ordinary.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
The five pendants are composed of different components (for items 163477 and 379560: base metal, plastic and glass, for item 344465: base metal and glass, for item 434886: base metal and plastic, and for item 854711: base metal, glass and paper), and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
For item numbers 163477 and 434886, we recognize that the cameo is the center for each pendant. Never the less, the zinc castings weigh and cost more than the plastic cameo, and are integral to the charm of both pendants. Further, the size and volume of the zinc castings give the appearance of base metal pendants ornamented with plastic cameos. Accordingly, the two item numbers referenced above are classified in subheading 7117.19 – imitation jewelry of base metal.
For item number 854711, we recognize that the zinc casting weighs more than the convex glass, yet cost less than the convex glass. Because the convex glass merely protects the underlying photo of the butterfly and is not structural in the forming of the pendant itself, we place less importance of this material or component in our essential character analysis. The glass imitation gemstones more than accent the circumference of the zinc casting, they accentuate the entire pendant. Never the less, the glass imitation gemstones give way in our essential character analysis to the size, weight, volume and bulk of the zinc casting, in that the zinc casting not only provides the structure onto which the glass imitation gemstones and paper photo are placed, but rather integrally contributes to the visual appearance and ornamental appeal of wearing such a pendant. Accordingly, the item number referenced above is classified in subheading 7117.19 – imitation jewelry of base metal.
The applicable subheading for item numbers 163477, 434886 and 854711 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.
For item numbers 344465 and 378560, not only do the zinc castings weigh and cost more than the glass imitation gemstones and/or plastic imitation pearls, but rather the castings in their size, volume and bulk form the ornate shapes of the crosses, thereby creating the design and character of the pendants. The glass imitation gemstones and plastic imitation pearls simply embellish the zinc castings. Accordingly, the two item numbers referenced above are classified in subheading 7117.19 – imitation jewelry of base metal.
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). In contemporary Christianity, the cross is a symbol of the atonement and reminds Christians of God’s love in sacrificing his own son for humanity. As the pendants are in the form of a cross, which is symbolic of the crucifixion of Jesus, the decorative and ornamental design of the cross whether or not with imitation gemstones or pearls is immaterial. We find no evidence that real or imitation, gemstones and pearls, placed on a cross or crucifix diminishes the teachings of the Christian faith. We are of the opinion, the cross pendants fall within the meaning of the term religious articles of a purely devotional character.
The applicable subheading for style numbers 344465 and 379560 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division