United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085483 - HQ 0085560 > HQ 0085520

Previous Ruling Next Ruling


HQ 085520


December 14, 1989

CLA-2 CO:R:C:G 085520 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO: 4202.92.9020

Ms. Maggie Tang
L. Kee & Company, Inc.
543 Forbes Boulevard
South San Francisco, California 94080-2019

RE: Beaded Jewelry Box

Dear Ms. Tang:

You requested a tariff classification for a beaded jewelry box, article number 8800Z1. Your letter and a sample of the jewelry box were forwarded to us.

FACTS:

The sample submitted with your request is a rectangular box measuring approximately 5 inches long, 3 1/2 inches wide and 2 inches high. The interior of the box is divided into three compartments to hold jewelry, two of which are designed to hold earrings or rings.

The box has 2 parts, a lower portion and a lid, both of which are composed of cardboard or paperboard covered with a rayon satin textile material.

The lid is padded and covered with black plastic beads sewn onto the textile material. The lid is attached to the lower portion of the box by a piece of textile which acts as a hinge.

ISSUE:

What is the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) classification of the instant beaded jewelry box?

LAW AND ANALYSIS:

Headquarters Ruling Letter (HRL) 085333 dealt with merchandise which was identical except for size. In that letter, we discussed the following factors.

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The arrangement of the Harmonized System is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

In this case, the terms of heading 4202, HTSUSA, include the following:

. . . tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar container, . . . . (Emphasis added.)

While the relevant Legal Notes do not address articles such as jewelry boxes, the Explanatory Notes to heading 4202, HTSUSA, state that:

The articles covered by the second part of the heading [i.e., jewelry boxes] must, however, be only of the materials specified therein or must wholly or mainly be covered with such materials (the foundation may be of wood, metal, etc.)....

Here, the sample jewelry boxes are "wholly or mainly covered" with textile materials, which is one of the specified materials within the subheading terms. Accordingly, merchandise such as the sample goods are properly classified in heading 4202, HTSUSA, by application of GRI 1. This is so regardless of the foundation material, which in this case is paperboard. Finally, by applying GRI 1 to the subheading of 4202, HTSUSA, we find the one subheading which includes this item. Subheading 4202.92.9020, HTSUSA, classifies 'Other articles, with outer surface of textile materials; Other; Of manmade fibers', and therefore, by its terms, classifies these goods.

HOLDING:

The sample jewelry box is classified under subheading 4202.92.9020, HTSUSA, with outer surface of textile material, other, other, of manmade fibers. As such, it is dutiable at
a tariff rate of 20% ad valorem. The textile category is 670.

Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and textile restraint categories, you should contact your local Customs office before importing this merchandise to determine the current status of the statistical annotation and import restraints or requirements.

Sincerely,


Previous Ruling Next Ruling

See also: