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HQ 956297




December 5, 1994

CLA-2 CO:R:C:T 956297 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9015

District Director
Building 178
Room 3308
Kennedy Airport Area
Jamaica, New York 11430

RE: Application for further review of Protest No. 1001-93-102121 under 19 U.S.C., section 1514(c)(2); tariff classification of watch folders from China.

Dear District Director:

This is a decision on application for further review of a protest timely filed by Sonnenberg, Anderson, O'Donnell & Rodriguez on behalf of Nippon Fashion House, Inc. We have considered the protest and our decision follows.

FACTS:

The submitted sample is a bifold watch folder composed of PVC plastic sheeting which has been covered with a flocking of man-made fiber dust. It measures approximately 9 3/4 inches by 2 1/4 inches in its closed position. The legend "AFTERTHOUGHS" has been branded in silver lettering to one of the exterior sides of the folder. The interior features a slot sized to hold a watch.

The goods were entered in heading 3923, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for articles for the conveyance of packing of goods. However, the merchandise was liquidated in subheading 4202.92.9015, HTSUS, which provides for jewelry boxes: with outer surface of textile materials (other than cotton): other, jewelry boxes of a kind normally sold at retail with their contents.

ISSUE:

What is the proper tariff classification for the instant watch folders?

LAW AND ANALYSIS:

Heading 4202, HTSUS, provides in part for jewelry boxes and similar containers, wholly or mainly covered with textile materials. Protestant directs our attention to Headquarters Ruling Letter (HRL) 086561, dated June 12, 1990. In that decision, a flocked watch folder substantially similar to the subject merchandise was excluded from heading 4202, HTSUS, and was classified in heading 6307, HTSUS, which is the residual provision for made up textile articles.

In HRL 086561, we observed that:

Heading 4202, HTSUSA, refers to items designed or fitted to hold, protect or store particular goods (e.g., maps, cigarettes bottles or jewelry). Jewelry boxes of Heading 4202, therefore, must be designed or specially fitted for holding and storing jewelry. Furthermore, the articles included in Heading 4202 are of a class of goods which are suitable for repeated, long-term use. Thus, jewelry boxes of Heading 4202, HTSUSA, must be of substantial construction such that they can be used for long-term storage of jewelry.

In the instant case, the watch folder is the type of premium packaging which is given to the purchaser at the point of sale. The container is primarily designed for termporary transportation and storage of an article of jewelry after purchase and up until the time of first use. It is not specially designed or fitted for a particular item of jewelry, nor is it suitable for long-term use. Thus, in our opinion the term "jewelry box" as set out in Heading 4202, HTSUSA, does not include the sample article.

Thus, we determined that the watch folder was not ejusdem generis with a jewelry box of heading 4202 for two reasons. First, the article was not specially fitted to hold a watch. Second, containers of a kind offered at retail with their contents were insubstantial and not suitable for long-term use. Please be advised that these conclusions do not represent the current views of the Customs Service.

In HRL

The Explanatory Note (EN) to heading 4202, HTSUS, at page 613, :

The term "jewellery boxes" covers not only boxes specially designed for keeping jewellery, but also similar lidded containers of various dimentsions (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.

HOLDING:

Therefore, based on the foregoing discussion, this protest should be denied/granted in full. A copy of this decision should be attached to the CF 19 Notice of Action to satisfy the notice requirement of section 174.30(a), Customs Regulations.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John A. Durant, Director
Commercial Rulings Division

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