CLA-2 CO:R:C:T 089830 KWM
TARIFF No.: 7310.29.0050
Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Jewelry boxes; Metal containers; Metal boxes; Point of
purchase; textile material; textile flock; Similar
containers; Specially fitted; Long term use.
Dear Mr. Fitch:
This is in response to your correspondence dated June 25,
1991, regarding the tariff classification of merchandise
referred to as "point of purchase packaging." We have
received your request for a binding classification ruling, and
our response follows.
FACTS:
The merchandise at issue consists of five different
boxes, each made of metal and covered with textile material.
They may be generically referred to as "jewelry boxes." Each
box varies slightly from the other, but they may all be
described as rectangular or square in shape with a body of
steel or iron. The exterior is covered with a woven textile
fabric to which textile flock has been applied. Some of the
boxes have gold trim, which increases the relative value of
the metal component, but not the relative weight. Each box
may or may not be imported with a paperboard insert. The
inner surface of each box lid is not lined. For each style,
your letter provides a breakdown of the boxes' component
materials by weight and by value. The metal component
comprises approximately 90 percent of the weight of the
finished article (ranging from 85.7 to 92.3%) and
approximately 70 percent of the value (ranging from 59.5% to
77.4%). For the purposes of these figures, you have
disregarded the paperboard and other materials, if present,
since they are for our purposes de minimis.
ISSUE:
Are the instant boxes jewelry boxes of heading 4202,
HTSUSA, or are they classified otherwise according to
essential character?
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, would appear to encompass these
goods in the terms of the heading. That heading provides for,
in pertinent part:
4202 . . . wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sport bags,
bottle cases, jewelry boxes, powder cases,
cutlery cases and similar containers . . .
(Emphasis added)
If these items are considered "jewelry boxes" of heading
4202, HTSUSA, they would be so classified by application of
GRI 1. We are of the opinion, however, that these are not
jewelry boxes as that term is used in the Nomenclature.
The language of the tariff schedule must be read in pari
materia, or construed as a whole with regard to the same
subject matter. In this case, the terms of heading 4202,
HTSUSA, all refer to items designed or fitted to hold, protect
or store particular goods (e.g., maps, cigarettes, bottles or
jewelry). Jewelry boxes of heading 4202, therefore, must be
designed or specially fitted for holding and storing jewelry.
In addition, the exemplars of heading 4202 are of a class of
goods which are suitable for repeated, long-term use. The
jewelry boxes of heading 4202, HTSUSA, then, must be of
substantial construction such that they can be used for long-
term storage of jewelry.
Of the boxes at issue here, all are adapted by means of
inserts for the display of jewelry and related items as well
as the transportation and protection of those items after
purchase and up until the time of first use. Some are fitted
with special features for displaying the jewelry. None of
these items, however, are designed for repeated, long-term use
or use with several various items as, in our opinion, heading
4202 "jewelry boxes" would be. In this case, the use of
papercorad inserts is indicative of the boxes' impermanent
nature. Goods such as these are provided with jewelry items
as a type of premium packaging at the point of purchase. In
our opinion, most will be disposed of shortly after the
purchase, when storage in a more suitable jewelry box is
available. Viewed in pari materia with the other items set
out in heading 4202, HTSUSA, it is clear to us that the term
"jewelry boxes" does not include these goods.
Since we find no other headings within the nomenclature
whose terms would specifically include boxes such as these,
GRI 1 is inconclusive. These items must be classified by
determining essential character on the basis of component
materials, according to GRI's 2 and 3. Under GRI 2, any
reference to a material or an article made of a material
includes goods made wholly or in part of that material. GRI's
3(a) & (b) hold that goods such as these which are prima facie
classifiable under two or more headings are classified by
determining which of the component materials provides the
goods with its essential character. The Explanatory Notes to
GRI 3(b) indicate that there are no hard and fast rules for
determining essential character. Each case involves an
individual evaluation of such factors as weight, value, bulk,
marketability, etc. The samples at issue here are composite
goods which should be classifiable as products of textile or
metal, depending upon which of these materials gives the
product its essential character.
In this case, the metal body or frame of each box
contributes the overwhelming majority of both weight and value
of the finished product. In addition, the steel body of the
box affords to the merchandise the protective features
desirable in such a box. We find that the essential character
of the box is that of the metal shell.
Your letter asks that we consider the classification of
the boxes with and without the paperboard inserts. As noted,
the paperboard material is a de minimis component material.
In addition, we do not consider the boxes without inserts to
be incomplete articles. The character of these boxes is
established by the metal shell and textile exterior.
Therefore, whether the boxes are imported with or without
inserts, and with or without inner lid linings, they are
classified under that provision which pertains to the metal
shell.
HOLDING:
The merchandise, referred to by style numbers 321R, 621R,
322R, 319R, and 602R are classified in subheading
7310.29.0050, HTSUSA, as boxes or steel, having a capacity of
less than 50 liters, other, other. Goods of that
classification may be imported free of duty.
Sincerely,
John A. Durant
Director
Commercial Rulings Division