CLA-2 CO:R:C:T 950703 KWM
District Director
Seattle District
United States Customs Service
909 First Avenue, Room 2039
Seattle, Washington 98174
RE: Protest Number 3001-91-101059; Jewelry boxes; Wholly or
mainly covered; Textile; specially designed or shaped;
Suitable for long term use.
Dear Sir:
We have received your correspondence regarding the tariff
classification of flocked boxes referred to as jewelry boxes.
Our response follows.
FACTS:
On October 23, 1991, protestant entered through the port of
Seattle certain merchandise invoiced as "small velour box for
necklace." The goods were entered under HTSUSA subheading
3923.10.0000, at a duty rate of 3 percent ad valorem. The
merchandise was apparently released under an entry bond. On
October 31, 1991, the port issued a notice of redelivery,
having determined that the goods were properly classified
under HTSUSA subheading 4202.92.9020, at a duty rate of 20
percent ad valorem, and requiring a textile visa for category
670 L. Protestant then filed the above referenced protest
under the provisions of 19 CFR 174.21(b), the goods have
become subject to exclusion pursuant to the redelivery notice.
The protest was dated October 29, 1991. Your office forwarded
the entire matter to this office for disposition under the 30-
day time limit imposed by the regulations.
ISSUE:
Are the boxes classified as textile covered jewelry boxes
under the provisions of subheading 4202.92.9020, 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.
Protestant apparently does not agree with the port's
determination that the subject merchandise is within the scope
of the term "jewelry box" of heading 4202, HTSUSA. The CF-19
filed by protestant includes the following:
We do not believe that the necklace boxes should be
considered as "jewelry boxes" under Chapter 42
because they are not designed for storing various
types of jewelry and further the box in question is
very inexpensive (approximately $.30 each). The box
is flocked with fibers, but the chief weight and
chief value are plastic not fiber.
As justification we point out the Chapter note 2 (a)
where bags of plastic ... not designed for prolonged
use are excluded from this chapter (42). As
indicated above, the box is not designed for
extended use. This appears to carry forward through
out the chapter as the items listed under 42.02 are
for extended use.
First, we should note that the chief weight and value are not
particularly relevant here, unless we are required to
determine the essential character of the article. Further, we
note that the Explanatory Notes to Chapter 42, HTSUSA,
indicate that jewelry boxes include lidded containers,
specially designed or fitted to contain one or more pieces of
jewelry, normally lined with textiles, of the type in which
jewelry in presented and sold, and which are suitable for
long-term use. All of the Explanatory Note criteria are
straightforward, except for the "suitable for long-term use"
language. We do not believe that classification in heading
4202, HTSUSA, requires any showing of actual use over the long
term. Rather, the language states only that the articles be
"suitable" for long-term use. In the past, we have held that
component materials, weight, heft and construction techniques
(i.e, "substantial construction") have served as indicators of
suitable for long-term use.
In this case, we believe that suitable for long-term use
is what the protestant had in mind when arguing that the boxes
are not designed for prolonged or extended use. We do not
agree. Customs view is that such boxes are suitable for long-
term use; the construction of the subject container supports
such a finding. Therefore, the protestant's arguments with
regard to classification as a "jewelry box" should be denied.
Covering or outer surface
The port's comments contained on the CF-6445 are directed
toward the flock covering on the sample box. The port
questions whether or not a box covered with such material
should be classified in heading 4202, HTSUSA. In HRL 087733,
we classified a jewelry box covered with textile material in
subheading 4202.92.9020. In HRL 089759, we did not classify a
drawstring pouch of flocked PVC sheeting in heading 4202,
HTSUSA. Please note the merchandise at issue in HRL 089759
was excluded from heading 4202 because it was neither a named
article or considered to be a "similar container." The pouch
was then classified on the basis of constituent material. It
is the latter holding, that which found the character of the
pouch to be textile, which is now the subject of
reconsideration at Headquarters. We expect that HRL 089759
will be modified in the near future. Our basic reasoning,
which is pertinent here, follows.
Heading 4202, HTSUSA, is divided into two parts,
separated by a semicolon. The latter half of the heading, in
addition to listing several exemplars, also limits
classification by the material the articles may be "of" or
"wholly or mainly covered" with. For the purposes of this
determination, Customs has decided that a composite material
or covering, such as flocked paper or flocked plastic sheet
should be considered as a whole, rather than separable
components. For example, the box at issue in the current
protest is made of molded plastic. The textile flock is
sprayed directly onto the plastic. The box is, therefore,
covered with a textile material, within the scope of the
heading. In other instances, a similar box may be covered
with a flocked paper material. Flocked paper is considered a
paper classifiable in chapter 48, HTSUSA. It is not a named
material of heading 4202, HTSUSA, and would therefore be
excluded from classification in that heading.
HOLDING:
The protest should be denied. The sample jewelry box is
within the intended scope of heading 4202, HTSUSA, as a
container specially shaped to contain jewelry, of the type in
which jewelry is presented and sold, and which is suitable for
long-term use. Further, the box is wholly covered with a man-
made textile flock material. The goods should be classified
under heading 4202.92.9020, HTSUSA. The applicable rate of
duty is 20 percent ad valorem. The associated textile visa
category is 670.
Sincerely,
John A. Durant, Director
Commercial Rulings Division