HQ 951580: Imitation jewelry; earrings and bracelets; leather boxes; Legal Note 10 to Chapter 71; Legal Note 8 to Chapter 71

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 951580

                         August 5, 1992

CLA-2 CO:R:C:M  951580  NLP

CATEGORY:  Classification

TARIFF NO.: 4202.91.00; 7117.19.50

Mr. David Rich
Global Riches, Inc.
42 Bartlett Street
Somerville, MA  02145

RE:  Imitation jewelry; earrings and bracelets; leather
     boxes; Legal Note 10 to Chapter 71; Legal Note 8 to
     Chapter 71

Dear Mr. Rich:

     This is in response to your letter dated April 13, 1992,
requesting the tariff classification of costume jewelry and
leather boxes under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The first articles at issue are earrings and bracelets made
from Soviet coins.  The wire used for the earrings and the
connecting loops used for the bracelets are made from surgical
steel.  The coins are composed of various base metals.

     The second group of articles at issue are leather boxes
which are approximately six to eight inches in diameter.  The
boxes have covers and some are padded beneath the leather.

     Both the jewelry and the leather boxes will be made in and
imported from Latvia.

ISSUE:

     What is the tariff classification of earrings and bracelets
made out of Soviet coins?

     What is the tariff classification of the leather boxes?

LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.

     Heading 7117, HTSUS, provides for imitation jewelry.  Legal
Note 10 to Chapter 71, HTSUS, states that:

          For the purposes of heading 7117, the expression
          "imitation jewelry" means articles of jewelry within
          the meaning of paragraph (a) of note 8 above..., not
          incorporating natural or cultured pearls, precious or
          semiprecious stones (natural, synthetic or
          reconstructed) nor (except as plating or as minor
          constituents) precious metal or metal clad with
          precious metal.

Legal Note 8 to Chapter 71, HTSUS, defines "articles of jewelry"
as follows: "Any small objects of personal adornment (gem-set or
not) (for example, rings, bracelets, necklaces, brooches,
earrings, watch chains, fobs, pendants, tie pins, cuff links,
dress studs, religious or other medals and insignia)...."  The
subject earrings and bracelets are considered articles of
jewelry and would be classifiable in Heading 7117, HTSUS.
As the articles of jewelry are made out of coins, which are made
of base metal, they would be classified in subheading 7117.19.50,
HTSUS, which provides for "Imitation jewelry: of base metal,
whether or not plated with precious metal: other: other.

     Heading 4202, HTSUS, provides for, inter alia:

          . . . toiletry bags, knapsacks and backpacks,
          handbags, shopping bags, wallets, purses, map cases,
          cigarette cases, tobacco pouches, tool bags, sports
          bags, bottle cases, jewelry boxes, powder cases,
          cutlery cases and similar containers, of leather or of
          composition leather. . ., or wholly or mainly covered
          with such materials.

     To be classified in the above heading, articles must first
meet 2 basic criteria: they must be one of, or similar to, the
named articles, and they must be "of...or wholly or mainly
covered" with one of the specified materials.  The instant boxes
are suitable for holding small items such as jewelry, cosmetics
or desk items.  The boxes are similar containers to jewelry boxes
and they are made of leather, one of the materials specified in
heading 4202, HTSUS.  Therefore, the leather boxes are classified
in heading 4202, HTSUS.  Specifically, the leather boxes are
classified in subheading 4202.91.00, HTSUS, which provides for
traveling bags, toiletry bags, knapsacks, etc...: other: with
outer surface of leather.


HOLDING:

     The earrings and bracelets are classified in subheading
7117.19.50, HTSUS, which provides for imitation jewelry: of base
metal, whether or not plated with precious metal: other: other.
The rate of duty is 11 percent ad valorem.  Latvia has been
designated a beneficiary developing country for the purposes of
the Generalized System of Preferences (GSP), provided for in
Title V of the Trade Act of 1974, as amended (19 U.S.C. Section
2461, et seq.).  Articles classifiable under subheading
7117.19.50, HTSUS, which are products of Latvia, are entitled to
duty-free treatment under the Generalized System of Preferences
upon compliance with all applicable requirements.

     The leather boxes are classified in subheading 4202.91.00,
HTSUS, which provides for traveling bags, toiletry bags,
knapsacks, etc...: other: with outer surface of leather.  The
rate of duty is 6.8 percent ad valorem.  Articles classified in
this subheading are not subject to the GSP and therefore, are not
entitled to entry free of duty.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division