U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a necklace with pendants.
N252849 May 22, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19 Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a necklace with pendants. Dear Mrs. Glover: In your letter dated April 10, 2014, on behalf of Virgins Saints & Angels (VSA), you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is described on the specification worksheet as the Betty Necklace-bg-montana-San Benito. The necklace consists of: 26, cast, big chain link rings made of zinc connected to each other by 29, cast, small O-rings; 16, 3mm colored glass crystal spheres (imitation gemstones); 8, 1.5mm colored glass crystal spheres; 3, cast medallions made of zinc, each decorated with a San Benito Cross; 1, oval cast, Betty LG made of zinc, composed of 12 bezels for the setting of 12, 3mm glass crystals (imitation gemstones) and 1, zinc cast bezel, ready to accept a San Benito Cross; 2, oval cast, Betty SM made of zinc, each ready to accept a San Benito Cross; 2, Betty crystal connectors made of zinc, composed of 4 bezels for the setting of 4, 1.5mm glass crystal spheres and 1 bezel for the setting of 1, 3mm glass crystal sphere; 2, cast Betty logo connector pieces made of zinc of which the lower piece has the VSA Logo; and 1, cast bezel hook and bar clasp (two pieces representing one closure) made of zinc. Observation of the packaging and specification worksheet indicates that the item is currently manufactured in the United States. The specification worksheet indicates that the big chain link rings with small O-ring connectors significantly cost more than the glass crystal spheres, cast medallions and cast connectors. A visual of the necklace with dangling San Benito Cross pendants indicates that the big chain link rings, along with the medallions and connectors, all made of zinc, dominate over the glass crystal spheres by quantity, volume and bulk. Even without data on the weight of the components one can ascertain by a physical handling of the necklace that the weight of the metal components far exceeds that of the glass components. Benedict of Nurisa (Italian: San Benedetto da Norcia) (c. 480-21 March 543 or 547) is a Christian saint, honoured by the Catholic Church and Anglican Church as the patron saint of Europe and students. The inscription on each of the medallions of the merchandise concerned was first stuck in 1880 to commemorate the fourteen centenary of St Benedict’s birth. The words on the inscription are taken from one side of what is known as the Jubilee Saint Benedict Medal. On the side of the medal that is pertinent to the discussion at hand there is a cross with the initials CSSML on the vertical bar “Crux Sacra Sit Mihi Lux” (“May the Holy Cross be my light”) and on the horizontal bar are the initials NDSMD “Non Draco Sit Mihi Dux” (“Let not the dragon be my overlord”). The initials CSPB stand for “Crux Sancti Patris Benedicti” (“The Cross of the Holy Father Benedict”) and are located on the interior angles of the cross. Either the inscription “PAX” (Peace) or the Christogram “HIS” may be found at the top of the cross in most cases. Around the medal’s margin on this side are the Vade Retro Satana initials VRSNSMV which stand for “Vade Retro Satana, Nonquam Suade Mihi Vana” (“Begone Satan, do not suggest to me thy vanities”) then a space followed by the initials SMQLIVB “Sunt Mala Quae Libas, Ipse Venena Bibas” (“Evil are the things thou profferest, drink thou thy own poison). Source of information used, Wikipedia. As the pendants are in the form of {symbols} recognized by the Christian faith and paid reverence to by its congregations in honour of the philosophy and teachings of a patron saint, the decorative and ornamental design of the medallions, whether or not with imitation gemstones, is immaterial. Further, the ornamentation of the necklace does not diminish the significance of the medallions bearing the Saint Benedict Cross to one’s faith in the following of Christianity, or the symbolism of the cross to one’s religious beliefs. Accordingly, we are of the opinion that the necklace with dangling San Benito Cross pendants falls within the meaning of the term religious articles of a purely devotional character. The Betty Necklace-bg-montana-San Benito is composed of different components (i.e. glass and base metal) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the essential character of the Betty Necklace-bg-montana-San Benito is imparted by the big chain link rings, along with the medallions and connectors, all made of zinc, in that the base metal components significantly cost more than the other components, and the quantity, volume, bulk and weight of the base metal components far surpasses that of the glass imitation gemstones. Overall the jewelry piece has the appearance of a base metal necklace with dangling San Benito Cross pendants, ornamented with imitation gemstones both in the necklace and center medallion. The applicable subheading for the Betty Necklace-bg-montana-San Benito will be 7117.19, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” In the event that manufacturing of the merchandise concerned is moved abroad and the good was to be imported into the United States, this item would be classified under the subheading for religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. 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 Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.