CLA-2 CO:R:C:T 088571 KWM
TARIFF No.: 4202.92.9020
Ms. Valerie Caulfield
Freight Brokers International, Inc.
1200 Brunswick Avenue
Far Rockaway, New York 11691
RE: Acetate satin covered box; Textile covered paperboard
box; Jewelry box; Outer surface; specially shaped or
fitted.
Dear Ms. Caulfield:
We have received your letter dated January 30, 1991,
requesting a binding classification ruling for merchandise
described as decorative textile boxes. Your letter and a
sample of the item were forwarded to this office for a
response.
FACTS:
The merchandise at issue is a textile covered paperboard
box. It is specially shaped or fitted to contain 3 bottles of
perfume. It is made of paperboard and covered with 100%
acetate stain textile material. The outer surface of the box
is comprised of the acetate satin textile. The interior is
padded and lined with a similar material. Textile material
comprises approximately 65% of the weight of the box,
paperboard comprising the remaining 35%. The box measures
approximately 10 inches by 5 inches by 2 1/4 inches. It
appears to be designed for long term use as a personal effect
of the consumer. It is possible that the box may be retained
for storing or holding jewelry after the perfume has been
used.
ISSUE:
Is the subject merchandise classified as a similar
container of heading 4202, HTSUSA?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (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 the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
Heading 4202, HTSUSA, provides for, inter alia:
4202 . . . tool bags, sports bags, bottle cases,
jewelry boxes. . . and similar containers. .
.,of textile materials . . .or of paperboard,
or wholly or mainly covered with such
materials:
(Emphasis added). In reference to the items of heading 4202,
HTSUSA, the Explanatory Notes to the HTSUSA indicate that:
The term "jewellry boxes" covers not only boxes
specially designed for keeping jewelry, but also similar
lidded containers of various dimensions (with or without
hinges or fasteners) specially shaped or fitted to
contain one or more pieces of jewellry and normally lined
with textile material, of the type in which articles of
jewellry are presented and sold and which are suitable
for long term use.
Items which meet this description, or are ejusdem generis to
the goods represented by the exemplars to heading 4202,
HTSUSA, may be considered "similar containers" (e.g., to
jewelry boxes) for tariff purposes. We believe these boxes
are similar containers of heading 4202, HTSUSA. The special
shapes and/or fittings found on the interior of the boxes
indicate a specific design intent for the storage of personal
items in a manner similar to that of jewelry boxes, cutlery
cases, and other heading 4202, HTSUSA, exemplars. Further,
the sample is sufficiently constructed to be suitable for long
term use, and we believe that it will be used as such. In
short, the box falls within the intended scope of heading
4202, HTSUSA.
Subheading 4202.92.9020, HTSUSA, provides for other or
similar articles with an outer surface of textile materials of
man-made fibers. The outer surface is that which is visible
and tactile; that material which comprises the exterior
surface of the article. The outer surface of the present
merchandise is wholly covered with an acetate satin textile.
Therefore, it has an outer surface of man-made textile
materials.
HOLDING:
The goods at issue in this case, cardboard boxes covered
with man-made textile materials, and being specially fitted to
contain personal items, are classified in subheading
4202.92.9020, HTSUSA, as similar containers with an outer
surface of man-made textile materials. The rate of duty for
goods of this classification is 20 percent ad valorem. The
applicable textile visa category is 670.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of
international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most
current information available, we suggest you check, close to
the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at your
local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories, you should contact
your local Customs office prior to the importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John A. Durant
Director
Commercial Rulings Division