United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 087787


December 20, 1990

CLA-2 CO:R:C:G 087787 KWM

CATEGORY: CLASSIFICATION

TARIFF: 4202.92.9020

Mr. Y. Hagihara
Eastwind, Inc.
2-13, Akasaka 8-Chome
Minato-ku
Tokyo 107, Japan

RE: Pearl folders; Jewelry boxes and similar containers; Of textile material; Outer surface of textile materials.

Dear Mr. Hagihara:

This will acknowledge receipt of your letter dated August 17, 1990, requesting a binding classification ruling for pearl folders. We have examined the sample you provided, and find that the folder should be classified as set forth below.

FACTS:

The goods at issue here are referred to as "pearl folders." They are square folders designed to hold a necklace. The item measures approximately 6 inches by 8 inches when closed. Both the interior and exterior are covered by a flocked material with a velveteen appearance. The flocked textile is composed of 48 percent acrylic, 32 percent rayon and 20 percent cotton. On the inside, two straps snap to the body of the folder to hold a necklace in place, and two "flaps" cover the necklace. The ends of the folder are creased and fold back across each other to form the outer closure. The folder is suitable for long-term, repeated use.

ISSUE:

What is the classification of the folders 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.

Heading 4202, HTSUSA, provides for, inter alia:

4202 . . . tool bags, sports bags, bottle cases, jewelry boxes. . . and similar containers. . .,of textile materials . . .or of paperboard, or wholly or mainly covered with such materials:

(Emphasis added). In reference to the items of heading 4202, HTSUSA, the Explanatory Notes to the HTSUSA indicate that containers similar to jewelry boxes are "specially shaped or fitted to contain one or more pieces of jewelry" and are "of the type in which articles of jewelry are presented and sold and which are suitable for long term use." The instant folders meet these criteria. It is our opinion that the terms of heading 4202, HTSUSA provide for these goods eo nomine.

Within heading 4202, HTSUSA, goods are classified according to material which comprises their outer surface. The outer surface is that which is visible and tactile; the exterior surface. In this case, the exterior surface is comprised of the textile material composed of 80% man-made materials. Subheading 4202.92.9020, HTSUSA, provides for other articles with an outer surface of textile materials, of man-made fibers. This subheading provides for the instant goods by application of GRI 1.

HOLDING:

The instant goods, a pearl folder wholly covered with textile material, with an outer surface of man-made textile material, is classified in subheading 4202.92.9020, HTSUSA. The goods are dutiable at the rate of 20 percent ad valorem. The textile visa category associated with this classification is 670.

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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