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HQ 956748



August 8, 1994

CLA-2 CO:R:C:M 956748 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.50

Ms. Jean F. Maguire
Area Director, New York Seaport
U.S. Customs Service
6 World Trade Center
New York, NY 10048

RE: Imitation Jewelry; Religious Imitation Jewelry; Purely Devotional Character; Religious Emblems; HQs 954718, 953604, and 956817; 7117.90.30; 7117.19.30

Dear Ms. Maguire:

This is in response to your memorandum of July 14, 1994 (CLA-2-71:S:N:N8:344-227), forwarding a double difference of opinion between the National Import Specialist (NIS), New York, and the Field Import Specialist, St. Louis, Missouri, concerning the classification of certain imitation jewelry under the Harmonized Tariff Schedule under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of metal lapel pins. The first is in the shape of a red apple incorporating a gold crucifix. The second is in the shape of a red heart incorporating a white banner to which the term "Jesus" is embossed.

We have been advised by the importer's broker that the pins are imported from China by a Christian organization, and then are sold to individuals directly or to Christian bookstores for retail sale.

The subheadings under consideration are as follows:

7117.19.30: [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.

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

7117.19.50: [i]mitation jewelry: [o]f base metal, whether or not plated with precious metal: [o]ther:
[o]ther.

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

ISSUE:

Whether the lapel pins are classifiable under subheading 7117.19.30, HTSUS, as religious imitation jewelry, of base metal, of a purely devotional character, or under subheading 7117.19.50, HTSUS, as other imitation jewelry, of base metal.

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.

We first note that the term "purely devotional character" is not defined anywhere in the HTSUS.

In HQ 954718, dated November 10, 1993, we held that an adjustable "Choose The Right" (CTR) ring was held to be classifiable under subheading 7117.90.30, HTSUS, as religious imitation jewelry of a purely devotional character, not of base metal. The CTR logo on the rings is a registered trademark of the Church of Jesus Christ of Latter Day Saints (LDS) (the Mormons), and the rings are only sold in licensed LDS Church bookstores. The rings are integrated into the Church curriculum from a very young age through to young adulthood. In fact, in junior Sunday school classes, the students are known as "CTRs".

In HQ 954718, we stated that:

[t]he 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.

See HQ 953604, dated June 10, 1993, in which 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 7117.90.30, HTSUS.

Although the lapel pins may be worn by some persons to display reverence or respect paid to God, it is our position that the pins are not of a "purely devotional character". With regard to the dove pin, we find that it does not even display a religious emblem such as those enumerated in HQ 954718. The heart with the "Jesus" banner may symbolize love or peace, however we regard such symbols as being secular in nature.

With regard to the apple pin with the crucifix, we acknowledge that it does incorporate an emblem such as those enumerated in HQ 954718. However, because of the presence of the apple shape, it is our position that the pin is not of a "purely devotional character". The pin is to be worn for decoratve purposes, and, in our opinion, it is not worn for the sole purpose of the display of reverence or respect paid to God.

For a ruling classifying similar merchandise under subheading 7117.19.50, HTSUS, see HQ 956817, dated August 4, 1994.

These pins are distinguishable from the rings in HQ 954718 because, although some of the articles may be sold in religious bookstores, the rings are actually integrated into the teaching of the Mormon faith to the Church's young followers. The pins may be purchased and worn solely for decorative value, and to our knowledge, are not utilized or integrated into the actual teaching of the Christian faith.

Therefore, it is our position that the two lapel pins are classifiable under subheading 7117.19.50, HTSUS, as other imitation jewelry, of base metal.

Because the pins are distinguishable from the merchandise in HQ 954718, we acknowledge that the legal reasoning in HQ 954718 is not the benchmark test as to whether an article is classifiable as religious jewelry of a purely devotional character. It is clear, however, that because of the nature of the class of merchandise classifiable under subheading 7117.19.30, HTSUS, classification of such articles is to be made on a case-by-case basis.

HOLDING:

The subject lapel pins are classifiable under subheading 7117.19.50, HTSUS, as other imitation jewelry, of base metal.

Sincerely,

John Durant, Director
Commercial Rulings Division

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