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HQ 953604


June 10, 1993

CLA-2 CO:R:C:F 953604 GGD

CATEGORY: CLASSIFICATION

TARIFF NOS.: 7117.19.3000; 3926.40.0000

Mr. Christian Vene
Christian Products, Inc.
2549 Waukegan Road, Suite 101
Bannockburn, Illinois 60015-1510

RE: Religious Medal Containing Drop of Lourdes Water; Tube Containing Religious Figurine and Lourdes Water;

Dear Mr. Vene:

This letter is in response to your inquiry of January 29, 1993, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of articles identified as: 1) a religious medal bearing a facial representation of the Virgin Mary on the front, with a drop of Lourdes water enclosed in the back; and 2) a tube containing a figurine of the Virgin Mary that is filled with holy water from Lourdes, France; both to be imported from France by Christian Products, Inc. Samples were submitted with your inquiry.

FACTS:

The first article is a circular shaped medal with a loop molded onto the top to allow for attachment to a necklace, bracelet, or chain. The medal is constructed of a tin alloy and is approximately the size of a nickel. A small plastic compartment containing a drop of water is bonded onto the back of the medal. The second article is a clear plastic, liquid-filled tube, containing a standing, robed figure of a woman at prayer. The tube measures approximately 2-1/4 inches by 3/4 inch.

ISSUE:

Whether the articles should be classified in heading 7117, HTSUSA, the provision for imitation jewelry of base metal; or in heading 3926, HTSUSA, the provision for other articles of plastics.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

It is apparent that the subject items will be classified according to the terms of the headings of the tariff schedule. Heading 7117, HTSUSA, provides for "[i]mitation jewelry: [o]f base metal, whether or not plated with precious metal." The Explanatory Note to heading 7117 indicates that, for purposes of this heading, the expression imitation jewelry is restricted to small objects of personal adornment which do not incorporate precious metal (except as plating or minor constituents). Subheading 7117.19.3000, HTSUSA, provides for religious articles of a purely devotional character designed to be carried on, about, or attached to the person, and this is the proper classification for the religious medal.

Although the tube containing the figurine and holy water constitutes a religious article, it is not comprised of base metal, nor will it be used for personal adornment. The article itself consists of three components, i.e., the tube, the water, and the figurine. The article cannot be classified by reference to GRI 1 because the components are classifiable in different headings. In pertinent part, GRI 2(b) states that:

[t]he classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

GRI 3(a) directs that, since each of the separate headings refers to only part of the composite article, the headings are regarded as equally specific. Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which states that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) provides the following guidance concerning the essential character determination:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

It is our determination that the plastic figurine is the component which gives the article its essential character. The plastic tube merely protects the figurine and contains the water from Lourdes, France, which is believed to be holy due to the several apparitions of the Virgin Mary and subsequent miracles that are said to have occurred there. Heading 3926, HTSUSA, provides for "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914." The Explanatory Note to heading 3926 indicates that the heading covers articles of plastics or other materials not elsewhere included or specified, including (among other items) statuettes and other ornamental articles. It is our determination that the plastic tube, figurine, and Lourdes water are classified in subheading 3926.40.0000, HTSUSA, the provision for other articles of plastics...statuettes and other ornamental articles.

HOLDING:

The religious medal with drop of Lourdes water is classified under subheading 7117.19.3000, HTSUSA, the provision 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 general column one duty rate applicable to this merchandise is 5.8 percent ad valorem.

The plastic tube containing a religious figurine and Lourdes water is classified under subheading 3926.40.0000, HTSUSA, the provision for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The general column one duty rate applicable to this merchandise is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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