CLA-2 CO:R:C:E 953539 BC
Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Revocation of Headquarters Ruling Letter (HRL) 950025;
classification of jewelry presentation cases; jewelry boxes
Dear Mr. Lai:
In HRL 950025, dated November 13, 1991, we advised you that
certain paper covered plastic watch boxes were classifiable under
subheading 3926.90.9050, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). We have recently reviewed that ruling
in the light of a Headquarters decision involving similar
merchandise and have concluded that the prior classification was
incorrect.
On March 3, 1993, Headquarters Ruling Letter (HRL) 951028
was issued classifying jewelry presentation cases as "jewelry
boxes," as that term appears in Heading 4202, HTSUSA. A copy of
HRL 951028 is enclosed for your reference. The jewelry
presentation cases covered by HRL 951028 are classifiable under
subheading 4202.92.9020, HTSUSA. Since HRL 950025 is
contradictory to the findings set forth in HRL 951028, it is
hereby revoked. Because the watch boxes covered by HRL 950025
are covered with paper, they are classifiable under subheading
4202.99.0000, HTSUSA.
This notice of revocation of HRL 950025 is issued under 19
CFR 177.9(d)(1). It is not to be applied retroactively to HRL
950025 (19 CFR 177.9(d)(2)) and will not, therefore, affect past
transactions for the importation of merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, HRL 950025 will not be valid precedent.
We recognize that pending transactions may be adversely affected
by this revocation, in that current contracts for importation
arriving at a port subsequent to this decision will be classified
pursuant to it. If such a situation arises, a party importing
merchandise under HRL 950025 may, at his discretion, notify this
office and apply for temporary relief from the binding effects of
this decision as may be warranted by the circumstances, pursuant
to 19 CFR 177.9(e)(2). However, please be advised that in some
instances involving import restraints, such relief may require
separate approval from other government agencies.
Sincerely,
John Durant, Director