&&Bible Memory Buddies are collectible keepsakes that are made to last. Each custom-designed tag includes a Buddy on the front and the day’s Bible verse on the back. They are wearable, durable, and readable. The Bible Memory Buddies are shaped like dog tags and as provided in the product description, are wearable. While they may be used for educational purposes they are imitation jewellery adapted to such a purpose. A letter included with the advanced ruling request states that the goods are dog tags that can be worn with chains.

&&Legal note 9 to Chapter 71 of the 2015 Customs Tariff states:&&&&• For the purposes of heading 71.13, the expression "articles of jewellery" means:&&&&o a. Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and&&&&o b. Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).&&&&Legal note 11 to Chapter 71 of the 2015 Customs Tariff states:&&&&11. For the purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.&&&&Since the goods at issue are made to be worn on the person as a personal adornment and are not made-up of natural or cultured pearls, precious or semi-precious stones, precious metal or metal clad with precious metal, they satisfy the requirements of both Legal Notes 9 & 11 of Chapter 71.&&