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HQ 085546


October 29, 1989

CLA-2 CO:R:C:G 085546 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.6000; 4202.92.9020

Ms. Pearl Mintzer
L & M Marketing
40 Camel Hollow Road
Huntington, NY 11743

RE: Classification of textile covered cardboard boxes

Dear Ms. Mintzer:

This ruling is in response to your letter of June 30, 1989, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for three kinds of boxes from Taiwan.

FACTS:

Three kinds of boxes were submitted for classification. The boxes are described as a "Treasure Chest", a "6 1/2 x 8 1/2 inch Jewelry Box", and a "Heart-Shaped Trinket Box," respectively. All three boxes are said to be constructed of cardboard which is covered and lined with textile fabric. The boxes will be covered with either pink Moire fabric or a cotton print. All three boxes will be imported from Taiwan.

ISSUE:

What is the proper classification for these goods under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. The systematic detail of the tariff schedule is such that virtually all goods are classified by application of GRI 1. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

In the instant case, the terms of heading 4202, HTSUSA, include the following:

...tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, ...

While the relevant Legal Notes do not address articles such as jewelry boxes, the Explanatory Notes to heading 4202, HTSUSA, which constitute the official interpretation of the tariff at the international level, state that:

The articles covered by the second part of the heading [i.e., jewelry boxes] must, however, be only of the materials specified therein or must wholly or mainly be covered with such materials (the foundation may be of wood, metal, etc.)...

The subject jewelry boxes are "wholly or mainly covered" with textile materials, which is one of the materials specified within the subheading terms. Therefore, the subject merchandise is properly classified in heading 4202, HTSUSA, by application of GRI 1. This is so regardless of the foundation material, which in this case is cardboard. In applying GRI 1 to the subject merchandise, the boxes are classifiable in subheading 4202.92.6000, HTSUSA, if the outer surface is of cotton. Otherwise, if the outer surface is of man-made fibers, the boxes are classifiable in subheading 4202.92.9020, HTSUSA.

HOLDING:

The sample boxes if covered with textile material of cotton, are classified under subheading 4202.92.6000, HTSUSA, which provides for jewelry boxes with outer surface of textile material, other, of cotton. The textile category is 369 and the rate of duty is 7.2% ad valorem.

The sample boxes , if covered with a textile material of man-made fibers are classified under subheading 4202.92.9020, HTSUSA, which provides for jewelry boxes with outer surface of textile material, other, other, of man-made fibers. The textile category is 670 and the rate of duty is 20% ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject ato frequent renegotiations and changes, to obtain the most current information available, we suggest that 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.

Your samples will be returned to you under separate cover.

Sincerely,

John Durant, Director

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