Articles of Wax, Artificial Stone and Jewelry

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Community Should Know About:
Articles of Wax,
Artificial Stone and
Jewelry

AN INFORMED COMPLIANCE PUBLICATION
APRIL 2010

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Articles of Wax, Artificial Stone and Jewelry
April 2010

NOTICE:

This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

Publication History

First Published: August 1997
Revised January 2004
Reviewed with No Changes May 2005
Reviewed with No Changes April 2006
Reviewed with No Changes April 2010

PRINTING NOTE:
This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov/) and is being distributed in a variety of formats. It was originally set
up in Microsoft Word97
®
. Pagination and margins in downloaded versions may vary
depending upon which word processor or printer you use. If you wish to maintain the
original settings, you may wish to download the .pdf version, which can then be printed
using the freely available Adobe Acrobat Reader
®
.

Articles of Wax, Artificial Stone and Jewelry
April 2010

PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and
related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out
these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.
1484), the importer of record is responsible for using reasonable care to enter, classify and
determine the value of imported merchandise and to provide any other information necessary to
enable U.S. Customs and Border Protection to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met.
CBP is then responsible for fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay release of the merchandise
and, in some cases, could result in the imposition of penalties.

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in
meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In
order to provide information to the public, CBP has issued a series of informed compliance
publications on new or revised requirements, regulations or procedures, and a variety of
classification and valuation issues.

This publication, prepared by the National Commodity Specialist Division of Regulations and
Rulings is entitled “Articles of Wax, Artificial Stone and Jewelry”. It provides guidance regarding
the classification of these items. We sincerely hope that this material, together with seminars
and increased access to rulings of U.S. Customs and Border Protection, will help the trade
community to improve voluntary compliance with customs laws and to understand the relevant
administrative processes.

The material in this publication is provided for general information purposes only. Because
many complicated factors can be involved in customs issues, an importer may wish to obtain a
ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to
obtain advice from an expert who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to U.S. Customs and
Border Protection, Office of International Trade, Executive Director, Regulations and Rulings,
799 9
th
Street N.W. 7
th
floor, Washington, D.C. 20229-1177.

Sandra L. Bell
Executive Director, Regulations and Rulings
Office of International Trade

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HEADING 9602............................................................................................ 7
HEADING 6810............................................................................................ 7
CHAPTER 71............................................................................................... 8
THE IMPORTER’S RESPONSIBILITIES.................................................... 9
ADDITIONAL INFORMATION................................................................... 10
................................................................................................................ 10 The Internet
................................................................................................. 10 Customs Regulations
........................................................................................................ 10 Customs Bulletin
................................................................................. 11 Importing into the United States
............................................................................. 11 Informed Compliance Publications
...................................................................................................... 12 Value Publications
................................................................................. 13 “Your Comments are Important”

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HEADING 9602

Heading 9602 of the Harmonized Tariff Schedule of the United States (“HTSUS") provides
for worked vegetable or mineral carving material and articles of these materials; molded or
carved articles of wax, of stearin, of natural gums or resins, of molded pastes, and other
molded or carved articles, not elsewhere specified or included; worked, unhardened
gelatin (except gelatin of heading 3503) and articles of unhardened gelatin.

By definition, this provision does not include articles of cement, of concrete or
articles of artificial stone of heading 6810; articles of jewelry and parts thereof of
precious metal or of metal clad with precious metal of heading 7113 or imitation
jewelry of heading 7117.

Articles of imitation jewelry are specifically excluded under the Explanatory Notes (“ENs”).
ENs 96.01 and 96.02 noted.

Merchandise classified in heading 9602 generally consists of vegetable or mineral
carvings such as small ornaments (e.g., statuettes); small boxes and caskets; and molded
and carved articles of wax such as artificial honeycombs, molded shapes for
electroplating, imitation wax flowers and fruit other than those of heading 6702, wax busts,
heads, figures and statuettes, etc.

This merchandise may be composed partly of precious metal or metal clad with
precious metal, or of natural or cultured pearls or precious or semi-precious stones
(natural, synthetic or reconstructed), only when these components are minor
constituents (e.g., monograms, initials, ferrules, rims, etc.). When the precious or
semiprecious metal, pearls or precious or semi-precious stones constitute more
than minor constituents, the merchandise must be classified in Chapter 71, not
heading 9602.

HEADING 6810

Worked building stone is classifiable in heading 6802 assuming the stone is natural.
However, artificial stone is classifiable in heading 6810. (In addition to artificial stone,
heading 6810 also covers articles of concrete and articles of cement.) Artificial stone is
formed when pieces of natural stone or crushed or powdered natural stone (e.g.,
limestone, marble, etc.) is agglomerated (bound) with plastics, cement, lime or other
binders. See the ENs to headings 6810 and 6802. In artificial (agglomerated) stone, the
binding material and the stone run through the body of the item.

In certain plastics products, stone material may merely serve as filler. This type of article
(which should not be confused with agglomerated stone) is classifiable as plastics in
Chapter 39 even though the plastics material and stone material may be blended together
through the body of the product.

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While agglomerated stone is covered by Heading 6810, when a material other than stone
is blended with another substance, heading 6810 will not apply. For example, if a
synthetic chemical or a mineral substance other than stone is blended with plastics
material, we must make a determination regarding the component which imparts the
essential character to this product. Often this component will be the plastics material
(based on the larger percentage of plastics present in the product) and the merchandise
will be classified in Chapter 39. Heading 6810 will not apply if there is no stone in the
product. Plastics products classifiable in Chapter 39 should not be entered in heading
6810.

The stone material within an artificial stone item classifiable in heading 6810 would be in
the form of pieces, powder, granules or chippings of stones covered by Chapter 25 of the
HTSUS (marble, limestone, granite, etc.). Clearly an article of precious or
semiprecious stone would be precluded from classification in Chapter 68. Notes
1(a) to Chapter 71 and 1(d) to Chapter 68 indicate that Chapter 71 takes precedence over
Chapter 68, and an article of precious or semiprecious stone would be covered by Chapter
71. The Annex to the Chapter 71 Explanatory Notes lists the items regarded as precious
or semiprecious stones.

Articles of precious or semiprecious stone should not be entered in heading 6802
(which covers worked building stone and articles thereof), heading 6810 (which
covers articles of artificial stone, as well as articles of cement or concrete), heading
6815 (which covers other worked mineral substances) or any other provision of
Chapter 68.

Articles of worked vegetable or mineral carving material, molded or other carved
articles of wax and other molded or carved articles covered by heading 9602 should
not be confused with the articles of artificial stone classifiable in heading 6810.
Items of agglomerated stone classifiable in heading 6810 should not be entered in
heading 9602; items classifiable in heading 9602 should not be entered in heading
6810.

The classification of floor and wall tiles of agglomerated stone is dependent on the precise
type of binding material used in the products. Subheading 6810.19.12 provides for floor
and wall tiles of stone agglomerated with binders other than cement (e.g., plastics).
Floor and wall tiles of stone agglomerated with cement are classifiable in
subheading 6810.19.14.

CHAPTER 71

For the purposes of heading 7113, the expression “articles of jewelry” means:

(a) any small objects of personal adornment, for example, rings, bracelets,
necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links,
dress studs, religious or other medals and insignia.

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(b) articles of personal use of a kind normally carried in the pocket in the handbag
or on the person such as cigarette cases, powder boxes, chain purses or pill
boxes.

For the purposes of heading 7117, the expression “imitation jewelry” means articles of (a)
above but not including any articles incorporating natural or cultured pearls, precious or
semiprecious stones or precious metal or metal clad with precious metal. Precious metal
includes gold, silver or platinum. Heading 7117 includes imitation jewelry of any material
other than precious metal or precious or semiprecious stones such as base metal, plastic,
wood, etc.

See Note (9) to Chapter 71.

THE IMPORTER’S RESPONSIBILITIES

Since the enactment of the Customs Modernization Act in December 1993, the legal
burden of correctly classifying merchandise has shifted from U.S. Customs to the
importer. It is the importer’s responsibility to determine the precise composition of
the merchandise prior to importation and entry. He or she should obtain this
information from the foreign supplier.

The importer must not confuse the articles of vegetable or mineral carving material
described in heading 9602 with the articles of agglomerated stone covered by heading
6810. Articles of precious or semiprecious stone are classifiable in Chapter 71 and should
never be entered in Chapter 68 or heading 9602.

Invoices must provide a precise description of the product’s composition. The
precise geological name of any stone product (including any article of precious or
semiprecious stone) should be indicated as well as the exact manner in which the product
was worked. If a product is agglomerated with a binding material, the invoice should
indicate this fact and identify the binding material.

If a product consists of worked vegetable or mineral carving material, wax, stearin, etc.,
the invoice should provide an exact description of the article’s composition.

If a product has already been imported and the importer has questions regarding the
classification, he should seek advice from the commodity specialist team at the port of
entry. Prior to the importation of the merchandise, the importer may request a
ruling on the classification of the product from the National Commodity Specialist
Division in New York. A ruling request should include information on the precise
composition of the merchandise and the exact manner in which it is worked, as
well as a sample of the product.

Ruling requests may be sent to U.S. Customs and Border Protection, Customs Information
Exchange (C.I.E.), One Penn Plaza, 10
th
Floor, New York, NY 10119, Attention: Binding
Rulings Section.

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide
Web, provides the trade community with current, relevant information regarding CBP
operations and items of special interest. The site posts information -- which includes
proposed regulations, news releases, publications and notices, etc. -- that can be
searched, read on-line, printed or downloaded to your personal computer. The web site
was established as a trade-friendly mechanism to assist the importing and exporting
community. The web site also links to the home pages of many other agencies whose
importing or exporting regulations that U.S. Customs and Border Protection helps to
enforce. The web site also contains a wealth of information of interest to a broader
public than the trade community. For instance, the “Know Before You Go” publication
and traveler awareness campaign is designed to help educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations

The current edition of Customs and Border Protection Regulations of the United States
is a loose-leaf, subscription publication available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202)
512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for
sale from the same address. All proposed and final regulations are published in the
Federal Register, which is published daily by the Office of the Federal Register, National
Archives and Records Administration, and distributed by the Superintendent of
Documents. Information about on-line access to the Federal Register may be obtained
by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are
also published in the weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of
interest to the trade community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S. Court of Appeals
for the Federal Circuit. Each year, the Government Printing Office publishes bound
volumes of the Customs Bulletin. Subscriptions may be purchased from the
Superintendent of Documents at the address and phone number listed above.

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Importing into the United States

This publication provides an overview of the importing process and contains general
information about import requirements. The current edition of Importing Into the United
States contains much new and revised material brought about pursuant to the Customs
Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship
between importers and U.S. Customs and Border Protection by shifting to the importer
the legal responsibility for declaring the value, classification, and rate of duty applicable
to entered merchandise.

The current edition contains a section entitled "Informed Compliance." A key component
of informed compliance is the shared responsibility between U.S. Customs and Border
Protection and the import community, wherein CBP communicates its requirements to
the importer, and the importer, in turn, uses reasonable care to assure that CBP is
provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is
available at the CBP web site. Importing into the United States is also available for
sale, in single copies or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov for current
publications.

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Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book
containing a detailed narrative description of the customs valuation system, the customs
valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,
regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few
sections of the regulations have been amended subsequent to the publication of the
book) and questions and answers concerning the valuation system.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving application of
valuation law. A copy may be purchased for a nominal charge from the Superintendent
of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-
7054. This publication is also available on the Internet web site of U.S. Customs and
Border Protection.

The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be
involved in customs issues, an importer may wish to obtain a ruling under
CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert
(such as a licensed Customs Broker, attorney or consultant) who
specializes in customs matters. Reliance solely on the general
information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The
listing will be found under U.S. Government, Department of Homeland Security.

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“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional
Fairness Boards were established to receive comments from small businesses about
Federal agency enforcement activities and rate each agency’s responsiveness to small
business. If you wish to comment on the enforcement actions of U.S. Customs and
Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov

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