HQ 083351: Brooches of gold and silver

us-cbp-cross-rulings-hq-083351HQ 083351: Brooches of gold and silverGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               HQ 083351

                           November 9, 1989


CLA-2 CO:R:C:G   083351 JLJ 835036

CATEGORY: Classification

TARIFF NO.:  7113;  7116

Mr. Franklin Feldman
Stroock & Stroock & Lavan
7 Hanover Square
New York, New York   10004-2594

RE:   Brooches of gold and silver

Dear Mr. Feldman:

     You requested tariff classifications under the Harmonized Tariff
Schedule of the United States Annotated (TSUSA) for three brooches of
gold and silver made in West Germany for your client, the Helen Drutt
Gallery.  You submitted a biography of the artist who made them and a
copy of part of a catalogue for an art gallery where the brooches were
displayed.

FACTS:

     The three brooches at issue are made of gold and silver, with two
of the brooches having additional elements like pearls and coral.  The
brooches were on display in a frame which was hung on the wall of an art
gallery.  They have pins on the back and are capable of being worn as
brooches.

     The artist is recognized as a professional artist of the free fine
arts.   He creates unique, one of a kind items.   His "artwork" can be
used as jewelry.

ISSUE:

     Are the three instant brooches classified as works of art or as
jewelry?


                               -2-

LAW AND ANALYSIS:

     You argue that the brooches are unique, one of a kind works
of art made by a professional artist.   You state that they can
be exhibited on a wall or in frames, although you concede that
they could also be worn by women.   You argue that the brooches
are classified under the provision for Daintings, drawings and
pastels, executed entirely by hand, other than drawings of
heading 4906 and other than hand-painted or handdecorated
manufactured articles: other, in subheading 9701.90.0000,
HTSUSA, or under the provision for original sculptures and
statuary, in any material, in subheading 9703.00.0000,  HTSUSA.

     The brooches are excluded from classification in Heading
9701 because they are hand-decorated manufactured articles which
are excluded by the heading.  As the Explanatory Notes for
Heading 9701 state:

               This group also excludes:

                 *         *           *             *

               (d) Hand-decorated manufactured
                   articles such as wall coverings
                   consisting of hand-painted woven
                   fabrics, holiday souvenirs, boxes
                   and caskets, ceramic wares (plates,
                   dishes, vases, etc.), these are
                   classified under their own
                   appropriate headings.

     The brooches are also excluded from Heading 9703, which
covers original sculptures.   The Explanatory Notes for Heading
9703 state:

               The heading excludes:

                   *         *           *       *

               (b) Works of conventional
                   craftsmanship of a
                   commercial character
                   (ornaments, religious
                   effigies, articles of
                   personal adornment, etc.)....

     Inasmuch as the brooches would be worn as articles of
personal adornment, they are excluded from this heading.
                            -  3  -

     The Explanatory Notes for Heading 7113, which covers
jewelry of precious metal, state:

               This heading covers articles of
               jewelry as defined in Note 8 of this
               Chapter, wholly or partly of
               precious metal or metal clad with
               precious metal, that is:

               (A) Small objects of personal
                   adornment (gem-set or not)
                   such as rings, bracelets,
                   necklaces, brooches....

We note that Note 8 of Chapter 71 also includes brooches among
the items covered by the term "articles of jewelry."

     Each of the three brooches at issue is composed of several
materials: gold, silver and, in the case of two of the brooches,
other materials as well.  The proper classification of the
brooches will be determined by the material which gives the
brooch its essential character.  (Without viewing actual samples
of the brooches, we cannot make that determination.)  As
jewelry, they will be classified in Chapter 71, HTSUSA.   If the
essential character of the brooches is silver and they are
valued over $18 per dozen pieces, the brooches are classifiable
under the provision for articles of jewelry of precious metal:
of silver: other: other: in item 7113.11.5000, HTSUSA, dutiable
at the rate of 6.5 percent ad valorem.   If the essential
character of the brooches is gold, they are classifiable under
the provision for articles of jewelry of precious metal: of
other precious metal: other: other, in subheading 7113.19.5000,
HTSUSA, dutiable at the rate of 6.5 percent ad valorem.

HOLDING:

      The brooches are classified as jewelry in Chapter 71,
HTSUSA, the precise classification depending on which component
material imparts their essential character.

                            Sincerely,




                            John Durant, Director

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