HQ 954718

November 10, 1993

CLA-2 CO:R:C:M 954718 DWS

CATEGORY: Classification

TARIFF NO.: 7117.90.30

District Director

U.S. Customs Service

P.O. Box 789

300 2nd Avenue South

Great Falls, MT 59403

RE: Protest No. 3303-93-100019; Adjustable \"Choose The Right\" Ring;

Religious Articles of a Purely Devotional Character; HQ 953604;

7117.90.50

Dear District Director:

The following is our decision regarding the request for

further review of Protest No. 3303-93-100019 concerning your action

in classifying and assessing duty on adjustable \"Choose The Right\"

rings under the Harmonized Tariff Schedule of the United States

(HTSUS).

FACTS:

The merchandise consists of adjustable brass rings bearing the

\"Choose The Right\" (CTR) logo on a shield, which is also available

translated into 14 other languages. The CTR logo is a registered

trademark of the Church of Jesus Christ of Latter Day Saints (LDS),

the Mormons. The rings are created only for and are used only by

the LDS Church as a part of religious training. In fact, the LDS

Church\'s Main Distribution Center, located in Salt Lake City, Utah,

is the only delivery destination for the rings. The rings are then

distributed to LDS Church units worldwide for retail sale in

licensed LDS Church bookstores.

The rings are integrated into the curriculum of the Primary

(junior Sunday school) classes. The January that a child in the

LDS Church is 6 years old, he or she enters into the CTR Primary

classes and is a \"CTR\" for 2 years. The curriculum is designed to

teach the children to choose the right as they exercise their

growing accountability, which is preparatory to their eligibility for
baptism at 8 years of age. The CTR ring is given to them to

wear as a constant reminder to choose the right. In addition to

this official use in the LDS Church\'s Primary curriculum, many

older children, teenagers, and adults have chosen to wear CTR rings

as a reminder to keep the covenants they have made with God.

The rings were entered under subheading 7117.90.30, HTSUS, as

other religious articles of a purely devotional character designed

to be worn attached to the person. The entry was liquidated on May

28, 1993, under subheading 7117.90.50, HTSUS, as other imitation

jewelry valued over 20 cents per dozen pieces. The protest was

timely filed on June 7, 1993.

The subheadings under consideration are as follows:

7117.90.50: \[i\]mitation jewelry: \[o\]ther: \[o\]ther: \[v\]alued

over 20 cents per dozen pieces or parts.

The general, column one rate of duty for goods classifiable

under this provision is 11 percent ad valorem.

7117.90.30: \[i\]mitation jewelry: \[o\]ther: \[r\]eligious articles

of a purely devotional character designed to be

worn on apparel or carried on or about or attached

to the person: \[o\]ther.

The general, column one rate of duty for goods classifiable

under this provision is 5.8 percent ad valorem.

ISSUE:

Whether the adjustable CTR rings are classifiable under

7117.90.50, HTSUS, as other imitation jewelry valued over 20 cents

per dozen pieces, or under subheading 7117.90.30, HTSUS, as other

religious articles of a purely devotional character designed to be

worn attached to the person.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance

with the General Rules of Interpretation (GRI\'s), taken in order.

GRI 1 provides that classification is determined according to the

terms of the headings and any relative section or chapter notes.

Because the phrase \"purely devotional character\" is not

defined anywhere in the HTSUS, and there is no legal precedent

interpreting the phrase, we must consult lexicographic authorities.

In the Oxford American Dictionary (1980), the term \"devotional\" is

defined as \"used in religious worship\". Two definitions for the

term \"worship\" which are applicable to the classification of the

merchandise under the HTSUS are as follows: \"1. reverence and

respect paid to God or a god. 2. acts or ceremonies displaying

this.\"

In HQ 953604, dated June 10, 1993, a religious medal bearing

a facial representation of the Virgin Mary on the front, with a

drop of Lourdes water enclosed on the back, was held to be

classifiable under subheading 7117.19.30, HTSUS, which provides

for: \"\[i\]mitation jewelry: \[o\]f base metal, whether or not plated

with precious metal: \[o\]ther: \[r\]eligious articles of a purely

devotional character designed to be worn on apparel or carried on

or about or attached to the person.\"

Based upon the above definitions and their application to the

description of the adjustable CTR rings, and the holding in HQ

953604, it is our position that the rings are classifiable under

subheading 7117.90.30, HTSUS. The rings are of a \"purely

devotional character\" because an LDS member wears the ring as an

act displaying reverence and respect paid to God. Youngsters wear

the rings as an integral part of their preparation for baptism, and

teenagers and adults wear the rings as a reminder of their covenant

with God. Therefore, the rings are devotional in that they are

used in religious worship by members of the LDS Church, even though

other religions do not use these rings. The rings are a religious

emblem such as a cross, crucifix, facial representation of the

Virgin Mary, or other emblem might be to members of other faiths

and denominations.

We note that this ruling is strictly limited to the

classification of adjustable CTR rings trademarked and licensed by

the LDS Church.

HOLDING:

The adjustable CTR rings are classifiable under subheading

7117.90.30, HTSUS, as other religious articles of a purely

devotional character designed to be worn attached to the person.

The protest should be granted in full. In accordance with

Section 3A(11)(b) of Customs Directive 099 3550-065, dated August

4, 1993, Subject: Revised Protest Directive, this decision,

together with the Customs Form 19, should be mailed by your office

to the protestant no later than 60 days from the date of this

letter. Any reliquidation of the entry in accordance with the

decision must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations

and Rulings will take steps to make the decision available to

customs personnel via the Customs Rulings Module in ACS and the

public via the Diskette Subscription Service, Lexis, Freedom of

Information Act, and other public access channels.

Sincerely,

John Durant, Director