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HQ 954718

November 10, 1993

CLA-2 CO:R:C:M 954718 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.30

District Director
U.S. Customs Service
P.O. Box 789
300 2nd Avenue South
Great Falls, MT 59403

RE: Protest No. 3303-93-100019; Adjustable "Choose The Right" Ring; Religious Articles of a Purely Devotional Character; HQ 953604; 7117.90.50

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 3303-93-100019 concerning your action in classifying and assessing duty on adjustable "Choose The Right" rings under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of adjustable brass rings bearing the "Choose The Right" (CTR) logo on a shield, which is also available translated into 14 other languages. The CTR logo is a registered trademark of the Church of Jesus Christ of Latter Day Saints (LDS), the Mormons. The rings are created only for and are used only by the LDS Church as a part of religious training. In fact, the LDS Church's Main Distribution Center, located in Salt Lake City, Utah, is the only delivery destination for the rings. The rings are then distributed to LDS Church units worldwide for retail sale in licensed LDS Church bookstores.

The rings are integrated into the curriculum of the Primary (junior Sunday school) classes. The January that a child in the LDS Church is 6 years old, he or she enters into the CTR Primary classes and is a "CTR" for 2 years. The curriculum is designed to teach the children to choose the right as they exercise their growing accountability, which is preparatory to their eligibility for baptism at 8 years of age. The CTR ring is given to them to wear as a constant reminder to choose the right. In addition to this official use in the LDS Church's Primary curriculum, many older children, teenagers, and adults have chosen to wear CTR rings as a reminder to keep the covenants they have made with God.

The rings were entered under subheading 7117.90.30, HTSUS, as other religious articles of a purely devotional character designed to be worn attached to the person. The entry was liquidated on May 28, 1993, under subheading 7117.90.50, HTSUS, as other imitation jewelry valued over 20 cents per dozen pieces. The protest was timely filed on June 7, 1993.

The subheadings under consideration are as follows:

7117.90.50: [i]mitation jewelry: [o]ther: [o]ther: [v]alued over 20 cents per dozen pieces or parts.

The general, column one rate of duty for goods classifiable under this provision is 11 percent ad valorem.

7117.90.30: [i]mitation jewelry: [o]ther: [r]eligious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.8 percent ad valorem.

ISSUE:

Whether the adjustable CTR rings are classifiable under 7117.90.50, HTSUS, as other imitation jewelry valued over 20 cents per dozen pieces, or under subheading 7117.90.30, HTSUS, as other religious articles of a purely devotional character designed to be worn attached to the person.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Because the phrase "purely devotional character" is not defined anywhere in the HTSUS, and there is no legal precedent interpreting the phrase, we must consult lexicographic authorities. In the Oxford American Dictionary (1980), the term "devotional" is defined as "used in religious worship". Two definitions for the term "worship" which are applicable to the classification of the merchandise under the HTSUS are as follows: "1. reverence and respect paid to God or a god. 2. acts or ceremonies displaying this."

In HQ 953604, dated June 10, 1993, a religious medal bearing a facial representation of the Virgin Mary on the front, with a drop of Lourdes water enclosed on the back, was held to be classifiable under subheading 7117.19.30, HTSUS, which provides for: "[i]mitation jewelry: [o]f base metal, whether or not plated with precious metal: [o]ther: [r]eligious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person."

Based upon the above definitions and their application to the description of the adjustable CTR rings, and the holding in HQ 953604, it is our position that the rings are classifiable under subheading 7117.90.30, HTSUS. The rings are of a "purely devotional character" because an LDS member wears the ring as an act displaying reverence and respect paid to God. Youngsters wear the rings as an integral part of their preparation for baptism, and teenagers and adults wear the rings as a reminder of their covenant with God. Therefore, the rings are devotional in that they are used in religious worship by members of the LDS Church, even though other religions do not use these rings. The rings are a religious emblem such as a cross, crucifix, facial representation of the Virgin Mary, or other emblem might be to members of other faiths and denominations.

We note that this ruling is strictly limited to the classification of adjustable CTR rings trademarked and licensed by the LDS Church.

HOLDING:

The adjustable CTR rings are classifiable under subheading 7117.90.30, HTSUS, as other religious articles of a purely devotional character designed to be worn attached to the person.

The protest should be granted in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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