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HQ 088571


May 31, 1991

CLA-2 CO:R:C:T 088571 KWM

CATEGORY: CLASSIFICATION

TARIFF No.: 4202.92.9020

Ms. Valerie Caulfield
Freight Brokers International, Inc.
1200 Brunswick Avenue
Far Rockaway, New York 11691

RE: Acetate satin covered box; Textile covered paperboard box; Jewelry box; Outer surface; specially shaped or fitted.

Dear Ms. Caulfield:

We have received your letter dated January 30, 1991, requesting a binding classification ruling for merchandise described as decorative textile boxes. Your letter and a sample of the item were forwarded to this office for a response.

FACTS:

The merchandise at issue is a textile covered paperboard box. It is specially shaped or fitted to contain 3 bottles of perfume. It is made of paperboard and covered with 100% acetate stain textile material. The outer surface of the box is comprised of the acetate satin textile. The interior is padded and lined with a similar material. Textile material comprises approximately 65% of the weight of the box, paperboard comprising the remaining 35%. The box measures approximately 10 inches by 5 inches by 2 1/4 inches. It appears to be designed for long term use as a personal effect of the consumer. It is possible that the box may be retained for storing or holding jewelry after the perfume has been used.

ISSUE:

Is the subject merchandise classified as a similar container of heading 4202, HTSUSA?

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, 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:

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 ejusdem generis to the goods represented by the exemplars to heading 4202, HTSUSA, may be considered "similar containers" (e.g., to jewelry boxes) for tariff purposes. We believe these boxes are similar containers of heading 4202, HTSUSA. The special shapes and/or fittings found on the interior of the boxes indicate a specific design intent for the storage of personal items in a manner similar to that of jewelry boxes, cutlery cases, and other heading 4202, HTSUSA, exemplars. Further, the sample is sufficiently constructed to be suitable for long term use, and we believe that it will be used as such. In short, the box falls 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; that material which comprises the exterior surface of the article. The outer surface of the present merchandise is wholly covered with an acetate satin textile. Therefore, it has an outer surface of man-made textile materials.

HOLDING:

The goods at issue in this case, cardboard boxes covered with man-made textile materials, and being specially fitted to contain personal items, are classified in subheading 4202.92.9020, HTSUSA, as similar containers 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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