CLA-2:CO:R:C:G 086393 SR
Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, N.Y. 10038
RE: Pearl folders; Modification of HRL 086186
Dear Mr. Fitch:
This is in reference to your letter dated January 26, 1990,
requesting the tariff classification of pearl folders under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted. Since the country of origin
is unknown, the tariff classification provided will be under the
General Duty Rate column.
FACTS:
The merchandise at issue consists of jewelry folders, or
"pearl folders." The folders are designed to hold a string of
pearls or other type of necklace. Each sample measures 8 inches
by 6 inches when closed. The material surface material of one is
flocked man-made textile and the other is a polyurethane coated
textile which simulates a synthetic lamb skin leather. The
interiors are lined with a satin-like material with two loops
that snap to secure the necklace and two flaps that cover the
necklace.
ISSUE:
What is the classification of the jewelry folders at issue?
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LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
cases; tool bags, sports bags, jewelry boxes and similar
containers, of leather or of composition leather, of plastic
sheeting, of textile materials, of vulcanized fiber, or of
paperboard, or wholly or mainly covered with such materials. The
jewelry folder at issue is classifiable under this heading. It
is specially fitted and designed to hold a necklace. The pouch
is suitable for long term use.
The attorney for the inquirer cited Headquarters Ruling
Letter (HRL) 086186 dated January 2, 1990 which deals with
several items, one of which is identical to the jewelry folder at
issue. The jewelry folder in HRL 086186 was classified according
to the component material which provides the essential character.
This classification is incorrect.
HOLDING:
The flocked man-made textile jewelry folder at issue is
classifiable under subheading 4202.92.9020, HTSUSA, which
provides for jewelry boxes and similar containers, with outer
surface of textile materials or of plastic sheeting materials,
other, other, other, with outer surface of textile materials,
other, of man-made fibers. The textile category number is 670,
and the rate of duty is 20 percent ad valorem.
The jewelry folder that is composed of imitation leather is
classifiable under subheading 4202.92.9040, HTSUSA, which
provides for jewelry boxes and similar containers, with outer
surface of textile materials or of plastic sheeting materials,
other, other, other. The rate of duty is 20 percent ad valorem.
HRL 086186, dated January 2, 1990, classified many articles,
including a jewelry folder, item number 1775F. The jewelry
folder was classified by the material that imparts the essential
character. As this no longer reflects the position of the U.S.
Customs Service, the portion of HRL 086186 dealing with jewelry
folder 1775F is hereby modified accordingly pursuant to 19 CFR
Section 177.9(d).
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This notice is not to be applied retroactively to HRL 086186
(19 CFR Section 177.9(d) (2) (1989)) and will not, therefore,
affect the transaction for the importation of your merchandise
under that ruling. However, for the purposes of future
transactions in merchandise of this type, HRL 086186 will not be
valid precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 086393 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division