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HQ 088137


January 23, 1991

CLA-2 CO:R:C:T 088137 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9020

Ms. Lorraine M. Dugan
1440 Broadway
New York, New York 10018

RE: Styles 100300 and F1014; Textile covered paperboard boxes; Jewelry boxes; Specially shaped or fitted.

Dear Ms. Dugan:

We have received your letter dated September 20, 1990, requesting a binding classification ruling for two items described as "jewelry boxes." Your letter and samples of the items were forwarded to this office for a response.

FACTS:

The goods at issue here are textile covered paperboard boxes. Your request addresses two styles of box, numbers F100300 and F1014:

Style F100300 - A rectangular box of cardboard or paperboard, covered with textile materials. The textile is identified as a 65% polyester and 35% cotton weave fabric. The top of the box and the bottom of the interior are padded with foam. The box is divided into a bottom drawer and a top compartment accessed by raising the lid. The interior side of the lid is fitted with a mirror.

Style F1014 - A crescent shaped paperboard or cardboard boxes covered with textile material identified as a 65% polyester and 35% cotton weave fabric. The top of the lid is padded with foam. The interior of the lid is fitted with a mirror. The bottom is also padded with foam and has specially shaped ring sections. The boxes will be manufactured in Taiwan.

ISSUE:

How are the boxes 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 GRI's may be applied, taken in order.

Heading 4202, HTSUSA, provides for "jewelry boxes." In determining what types of goods are considered jewelry boxes for tariff purposes, we consulted the Explanatory Notes to the Harmonized System which constitute the official interpretation of the nomenclature at the international level. The Explanatory Notes indicate that:

The term "jewellry boxes" covers not only boxes specially 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 jewellry and normally lined with textile material, of the type in which articles of jewellry are presented and sold and which are suitable for long term use.

Items which meet this description, or are of the class or kind of goods represented by the exemplars to heading 4202, HTSUSA, may be considered jewelry boxes for tariff purposes. We believe these boxes are jewelry boxes of heading 4202, HTSUSA.

While one style, F1014, has special slots for placement of rings both boxes are of the type designed and used for storage of jewelry. The padded surfaces, the division of the interior spaces into smaller compartments, and the mirror fitted into the box lid all evidence their suitability for keeping jewelry. As a whole, the boxes clearly fall within the intended scope of heading 4202, HTSUSA.

Subheading 4202.92.9020, HTSUSA, provides for other or similar articles with an outer surface of textile materials of man-made fibers. The outer surface is that which is visible and tactile. The outer surface of the present goods are wholly covered with a polyester and cotton textile fabric, in which the polyester predominates. Therefore, they have an outer surface of man-made textile materials.

HOLDING:

The goods at issue in this case, cardboard boxes covered with man-made textile materials, described as style numbers F100300 and F1014, are classified in subheading 4202.92.9020, HTSUSA. as jewelry boxes with an outer surface of man-made textile materials. The rate of duty for goods of this classification is 20 percent ad valorem. The applicable textile visa category 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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