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NY J80049




January 21, 2003

CLA-2-71:RR:NC:SP:233 J80049

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.3000

Mr. Barry Banks
Key to Heaven
11506 Buckingham Road
Austin, TX 78759-4402

RE: The tariff classification of a religious piece of jewelry with a pouch from Taiwan.

Dear Mr. Banks:

In your undated letter, received by us on January 14, 2003, you requested a tariff classification ruling.

The submitted sample is an ornate key shape, 1.25” long and made of non-precious metal. The shaft of the key bears the recessed word SAVIOR on one side and the word LORD on the other side. The key tang, in the shape of a cross, bears the recessed word TRUST, in a smaller size on one side and the word OBEY on the other side. The item will be either a pendant or a lapel pin. Each will be attached to a small textile velvet drawstring pouch and placed in a cardboard gift box.

The applicable subheading for the imitation jewelry with pouch will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides 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 rate of duty will be 3.9% ad valorem.

The merchandise is not subject to quota restraints or visa requirements.

You have also inquired about the country of origin marking requirements for the merchandise. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the merchandise is the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the merchandise by viewing the container in which it is packaged, the individual jewelry pieces would be excepted from marking under this provision.

The imitation jewelry which is imported in containers that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the imitation jewelry pieces are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported imitation jewelry provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.

You have also inquired as to the country of origin of the imitation jewelry. You indicate that the items will be manufactured in Taiwan and assembled in Hong Kong. In Section 134.1 (b), the country of origin of an article is defined as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin for country of origin marking purposes. The processing in Hong Kong does not effect a substantial transformation of the merchandise. Accordingly, the merchandise is to be marked “Made in Taiwan”.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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