The tariff classification of a pair of earrings.

N252851 May 23, 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 pair of earrings. 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 Resurrection Virgin Earrings-bs. Each earring consists of: 1, cast bezel made of zinc; 1, cast medal made of zinc decorated with the Virgin Mary; 2, 12x4mm, faceted, glass baguette crystals (imitation gemstones); 1, cast, 5x7mm bead made of brass, and 1, fishhook made of brass. Observation of the packaging and specification worksheet indicates that the item is currently manufactured in the United States. The specification worksheet for the pair of earrings indicates that the aggregate cost of the castings is significantly greater than the aggregate cost of the glass imitation gemstones. Both the bezel castings and the medal castings are identical in cost. Even without data on the weight of the components one can ascertain by a physical handling of the earrings that the weight of the metal components far exceeds that of the glass components. As such, we will review the data in its aggregate condition, in conjunction with visual observations made of the earrings. According to the Bible, Mary (c.?18 BC – c.?41 AD), also known as Saint Mary or Virgin Mary, was a Jewish woman of Nazareth in Galilee. She is identified in the New Testament as the mother of Jesus through divine intervention. Mary (Maryam) also has a revered position in Islam, where a whole chapter of the Qur'an is devoted to her. Christians hold her son Jesus to be Christ (i.e., the messiah) and God the Son Incarnate. By contrast, Muslims regard Jesus as one of the prophets of God sent to humanity; not as God himself nor the Son of God. Traditionally, Christians believe that she conceived her son miraculously by the agency of the Holy Spirit. Muslims believe that she conceived her son miraculously by the command of God. The Gospel of Luke in the New Testament begins its account of Mary’s life with the Annunciation, when the angel Gabriel appeared to her and announced her divine selection to be the mother of Jesus. Although she does not seem to have been present in Jesus’ public ministry, Mary was present at the crucifixion and is depicted as a member of the early Christian community in Jerusalem. Apocryphal writings tell that she never died but assumed into Heaven, both her body and soul in the assumption. Source of information used, Wikipedia. As the pair of earrings are in the form of {symbols} recognized by the Christian faith and paid reverence to by its congregations by means of prayer, visual arts, poetry and music honoring the beloved mother of Jesus, the decorative and ornamental design of the medals, whether or not with imitation gemstones, is immaterial. The symbolism of the Virgin Mary, whether through historical perspective, its beliefs and teachings, or in forms of poetry and music, is central to Christianity and practicing Christians. Accordingly, we are of the opinion that the Resurrection Virgin earrings fall within the meaning of the term religious articles of a purely devotional character. The Resurrection Virgin Earrings-bs 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 Resurrection Virgin Earrings-bs is imparted by the zinc medal of the Virgin Mary, in that, the weight and cost of the metal components far exceeds that of the glass imitation gemstones, and more importantly, the image of the Virgin Mary is incused onto the surface of the medal. The applicable subheading for the Resurrection Virgin Earrings-bs 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.” 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