United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0953314 - HQ 0953539 > HQ 0953416

Previous Ruling Next Ruling


HQ 953416


August 26, 1993

CLA-2 CO:R:C:T 953416 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9015

District Director of Customs
U.S. Customs Service
300 Second Avenue S.
P.O. Box 789
Great Falls, Montana 59405

RE: Application for further review of protest no. 3307-93- 100006; classification of textile covered jewelry boxes used in retail sale of jewelry; jewelry box; suitable for long term use; HRL 951028

Dear Sir/Madam:

This responds to the referenced protest. We have reviewed all relevant information and our response follows.

FACTS:

PROTESTANT is an importer of jewelry boxes used in the retail sale of jewelry. The protest covers two entries, one made in August and one in September 1992. The protest describes the merchandise entered as "euro-suede" pendant boxes, ring boxes, earring boxes, bracelet boxes, utility boxes, and combination boxes. The "euro-seude" is a textile material that lines the interior and covers the exterior of the boxes. The classification asserted at entry for these jewelry boxes was subheading 4202.11.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), carrying a duty rate of 8% ad valorem. By issuance of a CF 28, dated September 2, 1992, Customs requested a sample of the merchandise, a double ring box. Subsequently, Customs issued a CF 29 Rate Advance, dated October 6, 1992, notifying PROTESTANT that the merchandise had been reclassified to subheading 4202.92.9020, HTSUSA, carrying a duty rate of 20% ad valorem. The entries subject of this protest were liquidated on October 23, 1992, and November 20, 1992. This protest was timely filed on January 21, 1993. It asserts that the jewelry boxes at issue should be classified as other made up textile articles under subheading 6307.90.9986, carrying a duty rate of 7% ad valorem.

ISSUE:

What is the proper classification for the jewelry boxes at issue?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining rules will be applied in sequential order.

Heading 4202, HTSUSA, covers the following:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.

The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they represent the considered views of classification experts of the Harmonized System Committee. It has been the practice of the Customs Service to follow, whenever possible, the terms of the EN's when interpreting the HTSUSA. In Treasury Decision (T.D.) 89-80, Customs stated that the EN's should always be consulted when classifying merchandise. (See T.D. 89-80, quoting from a report of the Joint Committee on the Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

The EN's to heading 42.02 state, in pertinent part, the following:

The term "jewellery boxes" covers not only boxes specially designed for keeping jewellery, 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, of the type in which articles of jewellery are presented and sold and which are suitable for long term use.

In Headquarters Ruling Letter (HRL) 951028, issued on March 3, 1993 (copy attached), Customs classified articles of the kind at issue here under subheading 4202.92.9020, HTSUSA. Such articles are of the kind described in the above EN. The EN makes it clear that they are jewelry boxes as explicitly provided for in heading 4202, HTSUSA. While they are used to transport items of jewelry from the place of purchase to the home, they are also frequently used to store those items in the home and to provide storage during travel. They are adequately constructed to be used repeatedly over a prolonged period of time. Thus, they are suitable for long term use.

Based on the foregoing, we conclude that the jewelry boxes at issue are classifiable as jewelry boxes under subheading 4202.92.9015, HTSUSA. (This subheading became effective on June 1, 1993, subsequent to the issuance of HRL 951028.)

HOLDING:

The textile covered jewelry boxes at issue are classifiable under subheading 4202.92.9015, HTSUSA: Jewelry boxes . . . of textile materials . . . or wholly or mainly covered with such materials . . . : Other: With outer surface of plastic sheeting or of textile materials: Other: Other: With outer surface of textile materials: Other, jewelry boxes, and similar containers, of a kind normally sold at retail with their contents. The applicable duty rate is 20% ad valorem.

You are hereby instructed to deny the protest in full. A copy of this ruling, with attachment, should be attached to the CF 19, Notice of Action, provided to PROTESTANT.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: