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HQ 085482


October 4, 1989

CLA-2 CO:R:C:G HQ 085482 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9020

Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094

RE: Revocation of HRL 083084, glass beaded jewelry boxes

Dear Ms. Berghofer,

On June 9, 1989, this office issued Headquarters Ruling Letter 083084 at your request, providing classification of glass beaded jewelry boxes under the Harmonized Tariff Schedule of the United States Annotated. Following the issuance of that ruling, this office has reconsidered its position and is now notifying you that the ruling letter of June 9, 1989 is hereby revoked.

Headquarters Ruling Letter (HRL) 083084 dealt with the classification of glass beaded jewelry boxes. At issue in HRL 083084 was whether the sample merchandise should be classified within heading 4202 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or as a composite good under General Rule of Interpretation 3(b). The analysis of HRL 083084 resulted in classification of the merchandise as a composite good, and found the essential character of the jewelry box to be that of the paperboard component.

The findings of HRL 083084 rested on the premise that heading 4202, HTSUSA, related to travel goods and did not include jewelry boxes designed for use in the home. However, upon re- examination of the terms of 4202, HTSUSA, we are now of the opinion that the terms of the heading do not refer solely to travel goods. Although some of the enumerated items of 4202, HTSUSA, are designed for use during travel, others are not, and the terms of the heading, taken as a whole, are not so restrictive as to exclude items such as the sample jewelry boxes.

Following the issuance of HRL 083084, a third party requested of this office a classification ruling for a jewelry box which was essentially the same as the sample merchandise submitted with your letter. After reviewing the findings of HRL 083084, and examining the goods submitted by the third party, we have reached a determination that HRL 083084 should be revoked, and that a jewelry box of the type submitted by you in HRL 083084 would be within the scope of 4202, HTSUSA, based on the terms of the heading. The analysis and rationale are detailed in HRL 085333, a copy of which is attached for your reference.

Within 4202, HTSUSA, goods such as these with an outer surface of textile materials will be classified under subheading 4202.92.9020, HTSUSA, as other articles with an outer surface of textile materials, specifically man-made rayon. As such, they will be dutiable at the rate of 20% ad valorem. The textile category will be 670.

This notice to you should be considered a revocation of HRL 083084 under 19 CFR 177.9(d)(1) (1989). It is not to be applied retroactively to HRL 083084 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect past importations of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 083084 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation in that current contracts for importation arriving at a port subsequent to the release of HRL 085333 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for temporary relief from the binding effects of the new ruling as may be dictated by the circumstances.

Harvey B. Fox
Director, Office of
Regulations and Rulings

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