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HQ 956001


June 20, 1994

CLA-2 CO:R:C:F 956001 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.50

Ms. Grace Padilla
W.J. Byrnes & Co.
Post Office Box 280205
San Francisco, California 94128

RE: "Pendant Perfume;" Heart-Shaped, Liquid-Filled Bottle on Steel Chain; Imitation Jewelry; Not Perfume or Toilet Water

Dear Ms. Padilla:

This letter is in response to your inquiry of February 28, 1994, on behalf of your client, Sanrio, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as "Pendant Perfume," imported from Malaysia. A sample was submitted with your request.

FACTS:

The sample article, identified by product no. 084637, consists of a small, transparent, heart-shaped, metal-capped, plastic bottle, suspended on a steel chain with a clasp. The bottle measures approximately 1-3/4 inches from the top of the screw-on cap to the bottom of the bottle. The looped chain measures approximately 12 inches in length.

The bottle contains 0.27 fluid ounce (8.0 ml.) of liquid, comprised of 60 percent alcohol, with ingredients listed as alcohol, water, butylene glycol, PEG-60 hydrogenated castor oil, perfume, and benzophenone-3. The article is valued at 82 cents for the bottle and liquid, and 27 cents for the chain.

ISSUE:

Whether the item should be classified in heading 3303, HTSUS, as perfume, or in heading 7117, HTSUS, as imitation jewelry.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Heading 3303, HTSUS, provides for "Perfumes and toilet waters." The EN to heading 3303 indicates that perfumes generally consist of essential oils, floral concretes, absolutes or mixtures of synthetic odoriferous substances, dissolved in highly concentrated alcohol, and that they are usually compounded with slightly perfumed adjuvants and a fixative or stabiliser. The EN also states that toilet waters contain smaller proportions of essential oils, etc., generally in less concentrated alcohol than the perfumes described above.

In considering the makeup of the "Pendant Perfume" solution, we find that butylene glycol, PEG-60 hydrogenated castor oil, and benzophenone-3 are not typical ingredients for use in perfumes or toilet waters. Authentic perfumes essentially consist of ethyl alcohol, perfume oil (a blend of essential oils), and a fixative. Without ruling out classification of the item in heading 3303, it is helpful at this point, to examine competing heading 7117, HTSUS, which provides for "Imitation jewelry."

Notes 8 and 10 to Chapter 71 indicate that the expression "imitation jewelry" includes any small objects of personal adornment, gem-set or not, such as rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, etc., not incorporating pearls, precious metal, or precious or semiprecious stones. The American Heritage Dictionary, Second College Edition (1985), defines a pendant as "something suspended from something else, esp. an ornament or piece of jewelry attached to a necklace or bracelet." In light of the "Perfume Pendant's" atypical ingredients, and the fact that the item fits the descriptions contained in the Notes to Chapter 71 and the dictionary, this ornamental article is classifiable in heading 7117, HTSUS, as imitation jewelry. The proper subheading is 7117.90.50.

HOLDING:

The "Pendant Perfume" article, identified by product no. 084637, is properly classified in subheading 7117.90.50, HTSUS, the provision for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts." The applicable duty rate is 11 percent ad valorem.

Sincerely,

John Durant, Director

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