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HQ 957542




April 26, 1995

CLA-2 R:C:M 957542 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.50

District Director of Customs
4677 Woodson Road
Room 200
St Louis, MO 63134-3716

RE: Protest 4503-94-100038; Jewelry, imitation; Religious imitation jewelry; Purely devotional character; Panation Trade Co. v. United States; HRL 956748

Dear District Director:

This is in response to Protest 4503-94-100038 concerning your action in classifying and assessing duty on certain imitation jewelry produced in China. Samples were submitted for examination.

FACTS:

The merchandise consists of three metal lapel pins. One is in the shape of a red apple incorporating a gold cross. Another is in the shape of a red heart incorporating a white banner to which the name "Jesus" is embossed. The third is in the shape of a white dove holding an olive branch in its beak.

The entries covering these lapel pins were liquidated on November 4, 1994, under subheading 7117.19.50, currently 7117.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry, of base metal, other, other. A protest was timely filed on December 7, 1994, against your liquidation of the entries

Protestant maintains that the merchandise is properly classifiable under subheading 7117.19.30, HTSUS, which provides for imitation jewelry, of base 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.

ISSUE:

Are the lapel pins religious articles of a purely devotional character?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The competing provisions read, as follows:

7117 Imitation jewelry:
Of base metal, whether or not plated with precious metal:

7117.19 Other:

7117.19.30 Religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person . .

7117.19.50 Other . . . . .

Ordinarily, decorated religious jewelry is presumed to be intended partly for adornment and, therefore not exclusively used for devotional purposes. This presumption may be rebutted by the individual nature of an article and its actual use. If its character and use are found to be purely devotional, it is immaterial whether it is decorative or ornamental. See, Panation Trade Co. v. United States, 62 Cust. Ct. 464, C.D. 3802 (1969).

It is our observation that none of the pins is "purely devotional in character." Specifically, the pin in the shape of a red apple incorporating a gold cross in not "purely devotional in character" due to the presence of the red apple. The pin in the shape of a red heart incorporating a white banner to which the name "Jesus" is embossed fails as being "purely devotional in character" inasmuch as the embossed banner and the red heart appear to be primarily decorative rather than an object of devotion. The lapel pin in the shape of a dove holding an olive branch is not "purely devotional in character" because a dove is a recognized peace symbol rather than a "purely devotional" article. See Headquarters Ruling Letter (HRL) 956748 dated August 8, 1994.

HOLDING:

The lapel pins are dutiable at the rate of 11% ad valorem under subheading 7117.19.50, currently 7117.19.90, HTSUS.

The protest should be denied. 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, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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