CLA-2 CO:R:C:G 084732 HP
Ms. Dorla Reppas
Import Specialist
Import Department
Mervyn's
22301 Foothill Boulevard
Hayward, CA 94541
RE: Classification of a single ring box
Dear Ms. Reppas:
This is in reply to your letter of May 1, 1989, concerning
the tariff classification of
single ring box, produced in Thailand, under the Harmonized
Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a small box with a
hinged lid. It is constructed
of a plastic shell covered by a flocked textile material. The
exterior lid and interior
are padded. The article is packed within a cardboard box, and is
of the type usually
sold at retail with a ring. You state that the box is to be
imported in various sizes for
other jewelry.
ISSUE:
Is the instant article a jewelry box under the HTSUSA?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for
[t]runks, suitcases, vanity cases, attache cases, briefcases
, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument
cases, gun cases, holsters and
similar containers; traveling bags, toiletry bags, knapsacks
, purses, map cases,
cigarette cases, tobacco pouches, tool bags, sports bags,
bottle cases, jewelry boxes,
powder cases, bottle cases, and similar containers, of
leather or of composition
leather, of plastic sheeting, of textile materials, of
vulcanized rubber or of paper
board, or wholly or mainly covered with such materials[.]
To be classified under heading 4202, HTSUSA, an item must be
ejusdem generis with the
items listed in the provision.
Jewelry boxes traditionally are larger boxes with
compartments to store several pieces
of jewelry. The box at issue is not in the same class as a
jewelry box or as the other
items listed. It has no special features that would make it a
jewelry box, other than
the fact that a ring is placed in a piece of padding capable of
storing one ring at a
time. This plastic box is used primarily for the promotion of
the sale of the ring. It
provides protective storage for the ring, but is made of plastic
and is easily disposable
after purchase. See HRL 081456 SR of August 17, 1988 (
classifying earring boxes
outside of heading 4202).
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the
tariff at the international level. While they represent the
considered views of clas
sification experts from the various member countries and have
been approved by the
CCC, they are not binding upon our legal system.
In its Second Session, the Harmonized System Committee (HSC)
voted to amend the
Explanatory Notes to Heading 4202, HTSUSA, so as to include the
following definition of
jewelry boxes:
The term "jewellery boxes" covers not only boxes
specially designed for keeping
jewelry, but also small lidded containers (with or
without hinges) of the type in
which individual articles of jewelry are normally sold.
Under this definition, many articles, including the instant
merchandise, would be
classifiable as jewelry boxes under heading 4202, HTSUSA.
The United States does not agree with the position of the
HSC with respect to the
merchandise at issue. Accordingly, we have decided to continue
to classify such
containers as essentially retail packaging under the heading
pertaining to the materials
of which the article is primarily composed, rather than boxes
designed for the keeping
of jewelry. As a result, the instant article is not considered a
jewelry box under
Heading 4202, HTSUSA.
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification
of goods in the tariff schedule. Goods which cannot be
classified in accordance with
GRI 1 are to be classified in accordance with subsequent GRI's,
taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance]
or for any other reason, goods are, prima facie,
classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of
different components, and goods put up in sets for
retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified,
if possible, under the more specific of the
competing provisions], shall be
classified as if they consisted of the material or
component which gives
them their essential character, insofar as this
criterion is applicable.
Although the box is completely lined with fabric, the plastic
imparts the essential
character of the merchandise. The plastic is superior in bulk,
provides the box with its
structural integrity, and serves to protect the contents.
HOLDING:
As a result of the foregoing, the merchandise at issue is
classifiable under subheading
3923.90.0000, as articles for the conveyance or packing of goods,
of plastics; stoppers,
lids, caps and other closures, of plastics, other. Pursuant to
502(a)(3) of the Trade
Act of 1974 (19 U.S.C. 2462(a)(3)) and General Note 3(c)(ii)(A),
HTSUSA, Thailand has
been designated a beneficiary developing country for the purposes
of the Generalized
System of Preferences (GSP), provided for in Title V of the Trade
Act of 1974, as
amended (19 U.S.C. 2461 et seq.). Provided all applicable
requirements are met under
the GSP program, this merchandise may be entered free of duty.
Otherwise, the
applicable rate of duty is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division