CLA-2 CO:R:C:G 083084 CB
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.
FACTS :
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.
ISSUE :
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)?
LAW AND ANALYSIS :
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...."
-2-
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.
HOLDING :
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.
Sincerely,
John Durant, Director
Commercial Rulings Division