CLA-2 CO:R:C:G 085333 KWM
Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024
RE: Tariff classification of beaded jewelry boxes
Your item number 22970
Dear Mr. Golla,
This letter is in response to your inquiry dated August 3,
1989, requesting tariff classification of beaded jewelry boxes.
Your letter and a sample of the goods have been forwarded to us
by our New York office for a classification ruling.
FACTS:
The sample submitted with your request is a rectangular box,
measuring approximately 6 inches long, 5 inches deep and 2
inches high. The box has 2 parts, a lower portion and a lid,
both of which are composed of cardboard (or paperboard) covered
with a rayon satin textile material and formed into the shape of
the box. The lid is padded and covered with black beads sewn
directly to the textile, and attached to the lower portion of the
box by a piece of textile which acts as a hinge. The textile
material is adhered to the cardboard by an adhesive. The
interior of the box is divided into compartments to facilitate
storing jewelry items.
ISSUE:
What is the proper classification for these goods under the
Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (hereinafter "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.
In this case, the terms of heading 4202, HTSUSA, include the
following:
. . . tool bags, sports bags, bottle cases, jewelry boxes,
powder cases, cutlery cases and similar containers, . . .
(Emphasis added). While the relevant Legal Notes do not address
articles such as jewelry boxes, the Explanatory Notes to heading
4202, HTSUSA, state that:
The articles covered by the second part of the heading
[i.e., jewelry boxes] must, however, be only of the
materials specified therein or must wholly or mainly be
covered with such materials (the foundation may be of wood,
metal, etc.). . .
Here, the sample jewelry boxes are "wholly or mainly covered"
with textile materials, which is one of the specified materials
within the subheading terms. Accordingly, merchandise such as
the sample goods are properly classified in heading 4202, HTSUSA,
by application of GRI 1. This is so regardless of the foundation
material, which in this case is paperboard. Finally, by applying
GRI 1 to the subheadings of 4202, HTSUSA, we find the one
subheading which includes this item. Subheading 4202.92.9020,
HTSUSA, classifies 'Other articles, with outer surface of textile
materials; Other; Of man made fibers', and therefore, by its
terms, classifies these goods.
HOLDING:
The sample jewelry box is classified under subheading
4202.92.9020, HTSUSA, with outer surface of textile material,
other, other, of man-made fibers. As such, it is dutiable at a
tariff rate of 20% ad valorem. The textile category is 670.
This office previously issued HRL 083084 which involved the
tariff classification of similar merchandise under another
heading of the HTSUSA. However, upon reconsideration of the
issues, that ruling no longer represents the views of the Customs
Service. Consequently, HRL 083084 has been revoked and is no
longer valid precedent for goods of this type.
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should contact
your local Customs office before importing this merchandise to
determine the current status of and import restraints or
requirements. In addition, please note that items imported from
China are subject to special import restrictions.
Harvey B. Fox
Director, Office of
Regulations and Rulings