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HQ 955789




July 25, 1994

CLA-2 CO:R:C:T 955789 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9015

William J. LeClair
Trans-Border Customs Services
One Trans-Border Drive
P.O.Box 800
Champlain, New York 12919

RE: Revocation of New York Ruling Letter 835631; classification of textile covered metal jewelry boxes used in the retail sale of jewelry and other items; Headquarters Ruling Letter 951028

Dear Mr. LeClair:

The Customs Service has had reason to reexamine the classification determination in New York Ruling Letter (NYRL) 835631, dated January 25, 1989, issued to Trans-Border Customs Services on behalf of Impenco Ltd. of Montreal, Quebec, Canada. We herein revoke that ruling as set forth below.

FACTS:

In NYRL 835631, issued on January 25, 1989, Customs classified textile covered metal jewelry boxes used by retailers to display and sell items of jewelry. The boxes come in various sizes and shapes, depending on the article of jewelry to be placed inside. Customs classified the jewelry boxes in subheading 7310.29.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provided for other boxes used as sales packing and for the commercial conveyance of goods, of a capacity less than 50 liters, of iron or steel. We have reviewed NYRL 835631, and, finding it to be in error, we herein revoke it in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter, section 625), notice of the proposed revocation of NYRL 835631 was published on June 22, 1994, in the Customs Bulletin, Volume 28, Number 25.

ISSUE:

What is the proper classification for the subject textile covered jewelry boxes?

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HRL) 951028, issued on March 3, 1993, we classified jewelry boxes of the kind at issue in NYRL 835631 as "jewelry boxes" under heading 4202, HTSUSA. That ruling cited the following Explanatory Note (EN), which makes clear that specially designed and shaped jewelry boxes used in the retail sale of jewelry and similar items are included within the scope of the term "jewelry boxes" as it appears in heading 4202, HTSUSA:

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.

The ruling stated the following regarding the above EN:

This language makes it clear that cases used in the presentation and sale of jewelry are included in the term "jewelry boxes" in heading 4202. Because these cases are "jewelry boxes," cases used in the presentation and sale of other articles are "similar containers" as that phrase appears in the heading. Thus, cases of the kind at issue - whether they are used ultimately to hold an item of jewelry, pen and pencil set, perfume bottle, or various other articles - are classifiable under heading 4202.

It is clear that the jewelry boxes classified in NYRL 835631 are the kind described in the above EN. As such, they are classifiable under heading 4202, HTSUSA, not under heading 7310, HTSUSA.

HOLDING:

The textile covered metal jewelry boxes classified in New York Ruling Letter 835631 as other boxes of iron or steel under subheading 7310.29.0000, HTSUSA, are classifiable instead as textile covered jewelry boxes of a kind normally sold at retail with their contents under subheading 4202.92.9015, HTSUSA. The applicable duty rate is 20% ad valorem.

Pursuant to 19 CFR 177.9(d), NYRL 835631, dated January 25, 1989, is hereby revoked.

In accordance with section 625, this ruling will become effective 60 days from the date of its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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