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NY 884965

April 29, 1993

CLA-2-48:S:N8:234 884965


TARIFF NO.: 4823.90.8500; 7326.90.9090

Mr. Armando S. Trevino
A and A Customs Brokerage Services, Inc.
415 So. International Blvd.
P.O. Box AA
Hidalgo, Texas 78557

RE: The tariff classification of jewelry display units, of composite materials (paperboard, metal, wood, plastic, textile), from Mexico.

Dear Mr. Trevino:

In your letter dated March 11, 1993, on behalf of Chippenhook (Lewis- ville, Texas), you requested a tariff classification ruling.

The items in question are various articles upon which pieces of jewelry may be placed and exhibited for sale. The displays are of a kind used only in the jewelry selling business, and are unsuitable for use as packaging or for home storage.

Samples and photographs were submitted and will be retained for reference.

Item (1), "Oval Neck Form & Wedge" (SM 59H13), simulates a "miniature neck form of a person." It is composed of wood and paperboard parts over which a "pearl gray leatherette" covering has been stretched and glued. You refer to this covering as a polyurethane plastic material, and our examination confirms that it can be considered a plastic for tariff purposes. (It appears to be made of cellular plastics backed with textile for reinforcement.) Two pliable wires attached to the top edge of the neck form will aid in fastening the jewelry pieces to be displayed on the unit.

The applicable subheading for the "Oval Neck Form & Wedge" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%.

Item (2), "Single Charm with Side Hook" (SM 42 C04) is a small (about 2" x 3 1/2") sheet of metal, said to be iron, which has been bent into an "L" shape, making it suitable for standing. It is entirely covered with the same type of gray "leatherette" plastic described above. Attached to the front side (which also incorporates a thin center layer of foam padding between the metal and the covering), is a brass hook upon which small jewelry items may be hung.

The applicable subheading for the "Single Charm with Side Hook" display will be 7326.90.9090, HTS, which provides for other (non-enumerated) articles of iron or steel. The rate of duty will be 5.7%.

Item (3), "Six Pendant with Envelope Tray" (SM 24 B30), is described as "an open type case having six compartments which are individually covered by six square (2 1/4" x 2") pillow-like lids with a single cloth loop on each top. This loop is used to pull up and open each compartment." You indicate that neck chains attached to pendants would lie inside the compartments, leaving the pendants themselves on the outside for easy viewing. This display is constructed of hard plastic, wood and paperboard, and it again features the gray "leatherette" plastic exterior covering.

Item (4), "Twelve Single Ladies Ring Tray" (SM 24 B3B), is described as an open case with twelve slot-type openings (lined with plastic foam covered with textile fabric) into which rings can be inserted for display. As with item (3), the top section of this unit "sits at a slight angle over a wedge piece of compressed wood." Overall, the article is constructed of plastic, wood and paperboard, and is covered with gray "leatherette" plastic.

Item (5), "Pillow Platform Flat Top" (SM PWF 2), is a flat board unit that sits on a hollow block base. The platform, which measures 10" x 18", is intended to serve as "a stand which focuses attention to the jewelry items that it displays." No sample of this item was submitted, but in a telephone conversation supplementing the photos and description furnished with your letter, you stated that the article is made of plastic, wood and paperboard, and is again covered with the gray "leatherette" plastic.

The applicable subheading for items (3), (4) and (5), "Six Pendant With Envelope Tray," "Twelve Single Ladies Ring Tray" and "Pillow Platform Flat Top" will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%.

Articles classifiable under subheadings 4823.90.8500 and 7326.90.9090, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The above classifications are based on General Rule of Interpretation 3(c), HTS. In each instance, we believe that no single component material imparts the product's essential character, resulting in the choice of the tariff heading which appears last in numerical order among those which equally merit consideration. Accordingly, in view of your statement that some substitutions of component materials may be made among the various articles, we caution that this ruling will not necessarily be applicable if and when such changes are made.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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