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HQ 950189


March 12, 1993

CLA-2 CO:R:C:T 950189 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.6000; 4202.92.9020

Mr. Joseph J. Kenney
Liberty International Inc.
140 Eastern Avenue
Chelsea, Massachusetts 02150

RE: Reconsideration of New York Ruling Letter 863339; Affirmed; Jewelry boxes; Specially shaped or fitted; suitable for long term use.

Dear Mr. Kenney:

This is in response to your letter dated August 16, 1991, regarding the reconsideration of New York ruling Letter (NYRL) 863339, which provided a binding classification ruling for merchandise referred to as jewelry boxes. After considering your submission, we have determined that NYRL 863339 should be affirmed.

FACTS:

On May 28, 1991, Customs issued at your request NYRL 863339, a binding ruling letter for merchandise described as jewelry boxes. Subsequent to the issuance of NYRL 863339, Customs issued Headquarters Ruling Letter (HRL) 089830, at the request of a third party, regarding the classification of merchandise you believe is identical or substantially similar to your goods at issue in NYRL 863339. The holdings (and resulting classifications) in the two rulings are not the same. Therefore, you request that your ruling be revoked or modified to conform to the later decision.

The merchandise considered in the ruling issued to you (NYRL 863339) was described as "jewelry boxes." They are small lidded containers comprised of a two-piece metal shell attached at the rear by a hinge. The entire exterior of the containers is covered with a flocked textile material. The interiors have inserts of paperboard covered with woven textile or flocked textile. The inserts are easily removable and presumably adaptable to a variety of contents. Some of the inserts have holes or tabs for holding particular items. These appear to be the types of containers in which jewelry or similar articles are normally presented and sold.

ISSUE:

Are the containers jewelry boxes of heading 4202, Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

We have considered your assertion that the goods at issue in HRL 089830 are identical or substantially similar to those presented with your initial ruling request, and we agree. The holding in HRL 089830 was drawn in part from an earlier ruling letter, HRL 086186, issued with regard to similar metal shelled and textile covered containers. Following an extended discussion of the issue involved in classifying articles of this type, we have determined that HRLs' 086186 and 089830 are incorrect. Ruling letter HRL 951028, issued by this office revokes those rulings. A copy of HRL 951028 in enclosed.

Although the merchandise presented for classification in NYRL 863339 is not identical to that at issue in HRL 951028, the law and analysis contained therein applies, mutatis mutandis, to any similar merchandise, such as that at issue in NYRL 863339. Therefore, we will not repeat here the lengthy analysis of HRL 951028.

If after review of HRL 951028, you believe that NYRL 863339 is incorrect, we will entertain a renewal of your reconsideration request. We note, however, that the issues in HRL 951028 have been subject to extensive examination, and it is doubtful that our decision will change significantly absent persuasive evidence to the contrary.

HOLDING:

NYRL 863339 is affirmed. The samples, describes as jewelry boxes, are classified in subheading 4202.92, HTSUSA, as other containers, with outer surface of textile material, other. Further classification is dependent on the nature of the materials found on the outer surface. For cotton flocking, the subheading will be 4202.92.6000, HTSUSA, and the applicable rate of duty is 7.2 percent ad valorem. This classification is associated with textile visa category 369. For man-made flocking, the subheading will be 4202.92.9020, HTSUSA, and the applicable rate of duty 20 percent ad valorem. This classification is associated with textile visa category 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

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