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HQ 087620


November 13, 1990

CLA-2 CO:R:C:G 087620 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.50

Mr. Robert Neill
Soaring Equipment Limited
193, Russell Road
Moseley,
Birmingham B13 8RR
ENGLAND

RE: Modification of Headquarters Ruling Letter (HRL) 086071; Copper Bracelets

Dear Mr. Neill:

This letter is to notify you that we are modifying HRL 086071, that was issued to you on March 14, 1990, concerning the tariff classification of copper bracelets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After our reconsideration of the classification of the sample copper bracelets, we have determined that the articles are more properly classified under subheading 7117.19.50, HTSUSA, for the reasons set forth below.

In HRL 086071, dated March 14, 1990, the subject merchandise is described as wrist bracelets made from base metal copper. The ruling letter states that the bracelets are either plain or patterned and some of them are gold or silver plated. In this ruling letter, Customs classified the copper bracelets which are gold or silver plated under subheading 7113.20.50, HTSUSA, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal, of base metal clad with precious metal, other, other. The ruling further indicates that those copper bracelets which are not plated with gold or silver are classified under subheading 7117.90.40, HTSUSA, as imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts. In addition, the ruling states that bracelets which are not plated with precious metals and are valued over 20 cents per dozen pieces or parts are classified under subheading 7117.90.50, HTSUSA.

Copper bracelets, whether or not gold or silver plated, are correctly classified under subheading 7117.19.50, HTSUSA, which provides for imitation jewelry, of base metal, whether or not plated with precious metal: Other: Other. In order for an article of jewelry to fall under subheading 7113.20.50, HTSUSA, it must consist of a precious metal or a metal which is clad with precious metal, rather than a metal which is merely plated with a precious metal. Since copper is not a precious metal, to qualify for classification under this provision, the article must be a metal which is clad with a precious metal. For the purposes of Chapter 71, a distinction is drawn between "plating" and "cladding." The expression "metal clad with precious metal" is defined in the Explanatory Notes to Chapter 71, which constitute the official interpretation of the tariff at the international level. The Explanatory Notes to Chapter 71 at page 949 define a "metal clad with precious metal" as follows:

[M]aterial made with a base of metal, one or more surfaces of which have been covered to any thickness with precious metal by soldering, brazing, welding, hot-rolling or similar mechanical means.

The expression "metal clad with precious metal" also includes base metal inlaid with precious metal.

The Explanatory Notes to Chapter 71 makes clear that "cladding" and "plating" are two distinct processes of applying a metal to another surface. The Explanatory Notes state the following:

[M]etal clad with precious metal, as defined in this Chapter, should not be confused with base metals plated with precious metals by electrolysis, vapour deposition, spraying or immersion in a solution of salts of precious metals, etc.

In sum, gold-plating and silver-plating are coatings of precious metal, whereas, cladding is a mechanical bonding of a precious metal to a base metal. Moreover, the thickness of the gold or silver plating on a copper base metal bracelet (whether a thin "wash" or a heavy plating) does not change the fact that the article is essentially a base metal bracelet. Subheadings 7117.90.40 and 7117.90.50, HTSUSA, cover imitation jewelry that are made of materials other than base metal. Inasmuch as the copper bracelet consists of a base metal material, subheadings 7117.90.40 and 7117.90.50, HTSUSA, are inapplicable. In the instant case, the sample bracelet consists of a base metal material and does not become an article of precious metal jewelry or a metal clad with precious metal by virtue of the fact that it may be plated with either gold or silver. Accordingly, copper bracelets of base metal, whether or not gold or silver plated, are properly classified under subheading 7117.19.50, HTSUSA, which provides for imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other. Articles classified under this subheading are subject to a rate of duty of 11 percent ad valorem.

We have attached a copy of 086071 for your reference. Please feel free to contact this office if you have any questions regarding this matter or if we can be of any further assistance.

HRL 086071 is hereby modified pursuant to 19 CFR 177.9(d). If pending transactions are adversely affected by this modification, you may, at your discretion, notify this office and apply for temporary relief from the binding effects of this new modification as may be dictated by the circumstances.

Sincerely,


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