United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 086777


July 11, 1990

CLA-2 CO:R:C:G 086777 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.6000

Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: Cardboard jewelry box; Specially fitted or designed; Outer surface of textile material; AMC Style 1165

Dear Ms. Dugan:

This will acknowledge receipt of your correspondence dated March 13, 1990, requesting a binding classification ruling for "cotton covered jewelry boxes." Your letter and a sample of the goods were forwarded from our New York office for a response.

FACTS:

The item at issue here is a box measuring 7 1/4 inches in width, 4 inches in height and 5 inches in depth. The structure of the box is cardboard. The box has a lid which is hinged at the back. Inside the box is a tray which is divided into small compartments. The interior of the lid has a mirror attached. All of the surfaces of the box, both inside and out, are covered with 100 percent cotton chintz textile fabric. The edges of the lid are decorated with braid, and your letter states that a tassel should be attached. No tassel was present on our sample, however.

ISSUE:

How is this item classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail 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 the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

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 containers, . . .

(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.).

. . .

The term "jewellery boxes" covers not only boxes specifically designed for keeping jewelry, but also similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewellery and normally lined with textile material . . .

Here, the sample jewelry box is "wholly or mainly covered" with textile materials, which is one of the specified materials within the subheading terms. In addition, the item is a lidded container which is specially shaped or fitted to contain one or more pieces of jewelry. 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 subheadings of 4202, HTSUSA, we find the one subheading which includes this item. Subheading 4202.92.6000, HTSUSA, classifies 'Other articles, with outer surface of textile materials; Other; Of cotton,' and therefore, by its terms, classifies these goods.

HOLDING:

The sample jewelry box is classified under subheading 4202.92.6000, HTSUSA, with outer surface of textile material, other, of cotton. As such, it is dutiable at a tariff rate of 7.2 percent ad valorem. The textile category is 369.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota category requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact
your local Customs office prior to the importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John A. Durant
Director
Commercial Rulings Division

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