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HQ 083351

November 9, 1989

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


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.


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.


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


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.

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.


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


John Durant, Director

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