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NY A88268




November 01, 1996

CLA-2-42:RR:NC:WA:341 A88268

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9015

Mr. Richard L. Huffman
Baden Kramer Huffman & Brodsky, P.C.
20 Broad Street
New York, N.Y. 10005

RE: The tariff classification of jewelry boxes from China

Dear Mr. Huffman:

In your letter dated October 1, 1996, you requested a classification ruling. The request is on behalf of Jewelry Box Corporation of America.

You have submitted samples of four lidded containers of various constructions and have indicated that the articles should be classified within the tariff provision 4202.99.1000, Harmonized Tariff System of the United States, Annotated (HTSUSA). Tariff number 4202.99.1000 provides in part for other containers of Heading 4202, HTSUSA, of materials other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of plastics. The samples are identified as styles numbers 72155 (CONCORD), K550 (Leatherette), K907 ( Leatherette) and 99002R (Metropolitan).

The four samples are containers of a kind similar to those usually given to purchasers of jewelry at the point of purchase of the jewelry. Each item is a lidded container which has been specially fitted to contain a specific type of jewelry.

Style 72115 is fitted to contain a pair of earrings. It is constructed of a molded plastic shell which is covered entirely on the exterior with a flocking of man-made textile materials. The flocking appears to have been sprayed onto the surface of the molded shell and is adhered to a adhesive base or glue. The flocking material itself is considered to be a textile material as provided in tariff subheading 5601.30, HTSUSA, which provides for " Textile flock and dust and mill neps". The interior is of a flocked insert and man-made textile lining materials.

Styles K550 and K907 are fitted to contain a watch or bracelet. Each are constructed of a molded plastic shell which is covered entirely with a " leatherette" material. The material is said to be of a paper with a covering of a compact plastic film. The plastic film is synonymous with a plastic sheeting and is of a kind classified in Heading 3921, HTSUSA, which provides in part for " other plates, sheets, film and strip, of plastic". As a composite, the material appears to be a plastic sheeting of Heading 3921. The interior is of a flocked insert and man-made textile lining materials.

Style 99002R is fitted to contain a ring. It is constructed of a molded plastic shell which is wholly covered with a sheeting of plastic. The sheeting of plastic is composed of a fabric backed cellular plastics of the kind classified within Heading 3921, HTSUSA. The interior is similarly fitted as above.

The samples submitted are articles of a kind similar to those enumerated in Heading 4202, HTSUSA, which includes the reference to " jewelry boxes". The Explanatory Notes, Heading 4202, at page 661, provide guidance as to the interpretation and scope of the term " jewelry boxes ". Containers which are of a kind normally given to purchasers at retail upon purchase of a piece of jewelry and are considered to be suitable for long-term use are included within the scope. The instant articles meet the requirements and are therefore articles of a kind similar to those of Heading 4202.

Heading 4202 is divided by a semi-colon. The articles which appear after the semi-colon, and similar containers must be of one of the name materials or wholly or nearly cover with such materials. Materials such as textile, sheeting of plastic and paper are some of those enumerated. The initial subheadings are further modified by providing that the material of which the "outer surface" is composed will control clasification. Any article which is found to be classifiable within Heading 4202 and cannot be classified within a particular subheading will fall to the final provision of " Other " at subheading number 4202.99. Each of the samples submitted are articles of a kind similar to those of the second half of the Heading and are more specificaly provided in a subheading other than 4202.99.

The applicable subheading for style 72155 will be tariff number 4202.92.9015,Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, jewelry boxes of a kind normally sold at retail with their contents. The duty rate will be 19.5% ad valorem.

The applicable subheading for styles 99002R, K550 and K907 will be tariff number will be tariff number 4202.92.9040, HTS, which provides, in part for other containers, with outer surface of sheeting of plastic or of textile materials, Other, other, other. The duty rate will be 19.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893.

Sincerely,

Roger J. Silvestri
Director

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