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 a necklace with crosses.
Dear Mrs. Glover:
In your letter dated April 10, 2014, on behalf of Virgins Saints & Angels (VSA), you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The item is described on the specification worksheet as the Pax Multicross Crystal Necklace-bg-b2. The necklace consists of: 87, 6mm, faceted, jet black glass beads (imitation gemstones) connected to each other via base metal eye pins; 5, cast, gold color, LG Pax Crosses made of zinc, interspersed and used as connectors along the necklace; 6, cast, silver color, SM Pax Crosses made of zinc, interspersed and dangling off the eye pins of the necklace; 3, cast, VSA Logos made of zinc; and 1, cast bezel hook made of zinc. Observation of the packaging and specification worksheet indicates that the item is currently manufactured in the United States.
Upon inspection of the company provided specification worksheet, one variance is noted: on the 87, 6mm, faceted, jet black glass beads (imitation gemstones) connected to each other via base metal eye pins, all individual beads have eye pins running through them with no breakout for the glass versus the metal components. Further, no weight data was furnished on the specification sheet. Never the less, we will review the data in its aggregate condition, in conjunction with visual observations made of the necklace with dangling cross pendants.
The specification worksheet indicates that the 87, jet black glass beads significantly cost more than the large and small Pax Crosses, while a visual of the jewelry piece indicates that the jet black glass beads dominate by sheer numbers over the cross connectors and dangling crosses.
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 pendant is 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. Further, we find that the ornamentation of the necklace does not diminish the significance of the cross to one’s faith in Christianity, or the symbolism of the cross to one’s religious beliefs. Accordingly, we are of the opinion that the cross pendant falls within the meaning of the term religious articles of a purely devotional character.
The Pax Multicross Crystal Necklace-bg-b2 is composed of different components (i.e. glass and base metal) and is considered a composite good. 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.
In this case, the essential character of the Pax Multicross Crystal Necklace-bg-b2 is imparted by the jet black glass beads, in that the quantity of beads far surpasses that of the crosses, the cost of the beads is significantly higher than that of the crosses, and moreover, the impression and ambiance of the necklace is that of a faceted, jet black, imitation gemstone necklace ornamented with 5 large, gold color, cross connectors and 6 small, silver color, dangling crosses.
The applicable subheading for the Pax Multicross Crystal Necklace-bg-b2 will be 7117.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other.”
In the event that manufacturing of the merchandise concerned is moved abroad and the good was to be imported into the United States, this item would be classified under the subheading for religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person.
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