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 0081729 - HQ 0084704 > HQ 0083084

Previous Ruling Next Ruling

HQ 083084

June 9, 1989

CLA-2 CO:R:C:G 083084 CB


TARIFF NO.: 4823.90.8500

Ms. Chris Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094

RE: Beaded jewelry box

Dear Ms. Berghofer:

This ruling in in response to your letter requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a beaded jewelry box.


The merchandise at issue is a cardboard frame construction jewelry box covered with 100% rayon satin with a glass beaded top. The inside is divided into three permanent compartments cushioned with sponge for the placement of jewelry. The box measures approximately 6 inches x 4.5 inches.


Whether the box is a jewelry box of the type classified within subheading 4202 HTSUSA, or is it classsified by essential character as a composite good under GRI 3(b)?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 states, in part, that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes...." In applying GRI 1, GRI 3(b) provides that composite goods consisting of different materials "....which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character...."

The Explanatory Notes for GRI 3(b) state that the factor which determines the essential character will vary as between different kinds of goods. The Explanatory Notes constitute the official interpretation of the tariff at the international level.

Customs believes that the merchandise at issue is not classifiable under subheading 4202, HTSUSA, because the subheading relates to travel goods (see Section 42 title) and does not include jewelry boxes designed for use in the home. The subject jewelry box is of a design for use in the home and not of a design for carriage by a person while travelling.

The sample at issue consists of composite goods classifiable in different headings which describe its component materials. Heading 7018, HTSUSA, provides for glass beads. Heading 4823, HTSUSA, provides for other articles of paper or paperboard. Heading 6307, HTSUSA, provides for other made-up textile articles.

Having determined that the sample at issue is a composite good, we still must determine the essential character in order to properly classify the merchandise. With regard to the subject merchandise, Customs believes the essential character of this composite good is the cardboard frame construction which gives the box its shape. The cardboard frame divides the box into three permanent compartments for the placement of jewelry. Thus, it is the most marketable aspect of the box.


The beaded jewelry box is classified under subheading 4823.90.8500, HTSUSA, which provides for other articles of paper or paperboard.

Your sample will be returned under separate cover.


John Durant, Director

Previous Ruling Next Ruling

See also: