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HQ 086775


July 9, 1990

CLA-2 CO:R:C:G 086775 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9020

Mr. Michael J. Spain
Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street
Suite 2625
Chicago, Illinois 60606

RE: Jewelry boxes

Dear Mr. Spain:

We are in receipt of your letter dated March 14, 1990, requesting a binding ruling classification for items described as "jewelry boxes." Your letter and the samples provided have been forwarded to this office for classification.

FACTS:

Three samples accompanied your ruling request. All three are referred to as "jewelry boxes." Each is described below:

Item no. 6161 - The smallest sample provided, this item measures 3 3/4 inches in length, 3 inches in width and 1 1/2 inches in height. Your letter describes this item as "of a size convenient for carrying in purse or handbag." The interior is divided by two rows of fittings, presumably for holding earrings. The frame of the box is plastic, and the exterior is covered mainly with "flocked paper." This item will be imported from England.

Item no. 6269 - This item measures 8 inches in length, 5 1/2 inches in width and 2 1/2 inches in height. The interior of the box is fitted for holding several items of jewelry. The lid has four hooks, presumably for necklaces, and a pocket for undetermined articles. The lower portion has a long slot for holding rings, and three smaller, open compartments for loose jewelry. Your letter indicates that the frame of the box is wood. The interior and exterior are entirely covered with "flocked paper." This item will be imported from Sweden.

Item no. 6307 - This item measures 8 1/4 inches in length, 5 1/2 inches in width and 3 1/2 inches in height. It is similar in design to item no. 6269 in that is specially fitted for holding jewelry. The lid has six hooks, and a pocket. similar to that in item no. 6269. The lower portion contains a tray which is fitted to hold rings, earrings, and other loose items. Beneath the tray is a large open compartment. The frame is plastic, and both interior and exterior are covered in "flocked paper." This item will be imported from England.

All three items have a flower design printed or embossed on the lid. The lids of all three are attached to their respective lower portion by a hinge along the back edge. A weight and cost breakdown of component materials was not provided.

ISSUE:

How are these items classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

After examining the nomenclature, we are of the opinion that the samples submitted are classified under subheading 4202.90.9050, HTSUSA, as jewelry boxes with outer surface of textile material. Our analysis follows.

Jewelry boxes are provided for eo nomine by the terms of heading 4202, HTSUSA, which reads in pertinent part:

Trunks, suitcases, vanity cases . . . and similar containers; traveling bags, toiletry bags . . . bottle cases, jewelry boxes, powder cases . . . of textile materials . . or wholly or mainly covered with such materials:

(emphasis added). The term "jewelry boxes" is discussed in the Explanatory Notes to heading 4202, HTSUSA. The Explanatory Notes indicate that two factors which help determine whether an item is considered a jewelry box are that it be "specially shaped or fitted" and that it be suitable for long term use. An examination of these goods reveals that the internal compartments and divisions are specially shaped or fitted to hold jewelry. In addition, the substantial construction of each item, including the smaller box, indicates that the goods are suitable for long term, repeated use. We find that these are items within the scope of the heading 4202, HTSUSA, term "jewelry boxes."

Subheading 4202.92, HTSUSA, provides for "other" goods with an outer surface of textile materials. The "outer surface" is that which is both visible and tactile. In addition, the heading specifically provides for "textile materials" rather than a textile fabric. Therefore, it will properly include textile flock such as used here. You have suggested that the material used on the exterior of these boxes is a paper of chapter 48, HTSUSA, and is therefore not properly classifiable under heading 4202, HTSUSA. We do not agree. The dutiable status of the material used to cover the frame of the sample goods is not dispositive of the classification question for the completed boxes. Regardless of the material to which the flock may be adhered, it is the textile which forms the outer surface of the jewelry boxes. It is both visible and tactile. In fact, neither we nor the purchaser would be aware of the presence of a paper product were it not for your disclosure or destruction of the goods.

Your submission does not indicate what type of textile material is present on the outer surface of these goods. However, we believe that it is a man-made fiber, and that these goods are therefore classified under subheading 4202.92.9020, HTSUSA, as jewelry boxes having an outer surface of man-made fibers.

Lastly, your letter indicates that item number 6307 is "convenient for carrying in a purse or handbag." We have considered this use, and have determined that such would not normally be the case as required by the terms of the subheading which provides for goods "normally carried in the pocket or handbag." Instead, we believe that while such use is possible, it is merely incidental to a primary use in the home or other fixed location.

HOLDING:

The jewelry boxes submitted in this case are classified in subheading 4202.92.9020, HTSUSA, as jewelry boxes, with outer surface of textile materials, of man-made fibers. The applicable rate of duty is 20 percent ad valorem. The textile category is 670.

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

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

Sincerely,

John A. Durant
Director
Commercial Rulings Division

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