CLA- 2 RR:CR:TE MBG
TARIFF NO: 4202.92.90
Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: Modification of PD C89581; Classification of Jewelry Rolls
Dear Mr. Alberdi:
On July 29, 1998, Customs issued Port Decision (PD) C89581 to your company on behalf of Bufkor, Inc., regarding the tariff classification of two jewelry rolls with outer surfaces of vinyl. The jewelry rolls were originally classified under subheading 4202.92.4500 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Upon review, Customs has determined that the jewelry rolls were erroneously classified under 4202.92.4500, HTSUSA. The correct classification for the merchandise should be under subheading 4202.92.90, HTSUSA based on the classification as a jewelry roll “with an outer surface of sheeting of plastic or of textile materials,” however, Customs is unable to determine the essential characteristic of the jewelry rolls to provide classification at the ten digit level without samples of the subject merchandise.
Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed modification of PD C89581 was published on May 17, 2000, in the Customs Bulletin, Volume 34, Number 20. No comments were received.
FACTS:
The first item under reconsideration is a jewelry roll with an outer surface of vinyl. The item is designed to contain jewelry or other personal items. The item measures approximately 3½ inches in length by 6½ inches in width. The item has metal tips on each corner with a logo “Porcell Jewelers Portland”
located at the lower right-hand side. When opened, the sample is lined in man- made textile materials with two zippered compartments. A 6½ inch strip is intended to hold seven sets of earrings. In addition, there is a padded strap which holds rings or longer items. The jewelry roll when folded is secured with a snap closure.
The second item under reconsideration is described as a small jewelry roll with an outer surface of vinyl. The item is designed to contain jewelry or other personal items. When folded, the item measures approximately 2½ inches in length by 4½ inches in width. At the center of the sample is printed “ORBIS.” The sample is lined in man-made textile materials. There is one zippered compartment, a strap to hold five sets of earrings, and a strap to hold rings or to hang other personal items. When folded, the jewelry roll is secured by a snap closure.
ISSUE:
What is the proper classification of the jewelry rolls under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the heading of the tariff schedule and any relative 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 may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
Heading 4202, HTSUSA provides for “Trunks, Suit-Cases, Vanity-Cases, Executive-Cases, Briefcases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters and Similar Containers; Travelling- Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags, Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco- Pouches, Tool Bags, Sports Bags, Bottle-Cases, Jewelry Boxes, Powder-Boxes, Cutlery Cases and Similar Containers, of Leather or of Composition Leather, of Sheeting of Plastics, of Textile Materials, of Vulcanised Fibre or of Paperboard, or Wholly or Mainly Covered with Such Materials or With Paper.” (Emphasis added).
Thus, this heading encompasses the articles enumerated, as well as containers similar to these articles.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.
The EN to heading 4202, HTSUSA, state, in pertinent part:
The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The expression “ similar containers ” in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery [sic] rolls, shoe-cases, brush-cases, etc.
(Emphasis added.)
When these products were originally reviewed by Customs, an error occurred in the classification at the subheading level. Merchandise classified in subheading 4202.92.4500, HTSUSA, are generic bags of a class or kind designed to contain personal effects or property such as toiletries, articles of jewelry, or other accessories; however, such containers and bags are not specifically shaped. The articles under reconsideration are specially shaped or fitted containers designed to contain a specific article of jewelry or set of jewelry articles and, therefore, the jewelry rolls are provided for in subheading 4202.92.90, HTSUSA. . However, without a sample, Customs is unable to determine the essential character of the jewelry rolls and as such classification of the merchandise is based on the 8 digit level. Classification at the ten digit level will be completed upon the receipt of samples for the subject jewelry rolls.
HOLDING:
This ruling modifies PD C89581 and classifies the jewelry rolls under subheading 4202.92.90, HTSUSA, which provides for “other containers, other, with outer surface of plastic sheeting or of textile materials, other, other, other.”
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division