CLA-2 CO:R:C:F 953121 ALS
Mr. Steven R. Sosnov
Attorney at Law
540 Swede Street
P. O. Box 70
Norristown, PA 19404
RE: Watch Boxes of Molded Plastics
Dear Mr. Sosnov:
This is in reference to your letter of November 10, 1992, to
our Philadelphia, PA, office, regarding the classification of 6
watch boxes made of molded plastic and covered with, as stated in
your letter, a nitro cellulose plastic known commercially as Butex.
Your letter was referred to our New York Seaport Area Office and,
in turn, to this office for further consideration.
FACTS:
The articles under consideration are three different types of
watch boxes. One type (4 boxes) measures 7.6cm x 9.7cm x 6.0cm of
various colors, is hinged and bears the logo of the company which
will apparently market the article to be placed therein. Another
type measures 9.5cm x 7.5cm x 6.4cm, is composed of two pieces and
is not hinged, is silver in color and similarly bears the logo of
the company which will market the article to be placed therein.
The third type of watch box measures 10.3cm x 8.4cm x 6.5cm, is red
in color, is hinged and bears the logo of the company which will
market the article to be placed therein. Although the ruling
request states that the covering material is nitrocellulose, a
Customs laboratory analysis indicates that the covering of the
boxes is paper measuring 0.0093 inches in thickness.
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ISSUE:
What is the classification of plastic watch boxes covered with
paper?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods, and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied taken in order.
The watch boxes under consideration are used for the packaging
and marketing of wrist watches. They are used to display watches
which are inserted therein. The purchaser of a watch so displayed
receives the watch and the box. Each of the boxes consists of a
molded plastics shell with fitted interiors. Some have padding on
the top consisting of paperboard and foamed plastics sheeting. All
are covered with a sheeting material which laboratory analysis has
confirmed to be paper.
In considering the appropriate heading under which these watch
boxes should be classified, we noted heading 4202, HTSUSA, which
covers handbags, jewelry boxes and similar containers of plastics.
An article must meet two basic criteria to be classifiable
thereunder. It must be one of, or similar to, articles named
therein and it must be "of...or wholly or mainly covered" with one
of the materials specified therein. An amendment to heading 4202,
effective January 1, 1993, added paper to the types of materials
which a article classifiable thereunder could be covered.
Accordingly, we believe that the articles under consideration are
classifiable under heading 4202.
In this regard we note a recently issued Customs Headquarters
Ruling Letter, HRL 951028 dated March 3, 1993, which held that
jewelry presentation cases used in the presentation and/or sale of
jewelry are included within the meaning of the term "jewelry boxes"
as it appears in heading 4202, HTSUSA.
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HOLDING:
Watch boxes made of molded plastic covered with paper are
classifiable under subheading 4202.99.1000, HTSUSA, the provision
for other bags/cases with outer surfaces of paper. Such articles
are subject to a general rate of duty of 3.4 percent ad valorem.
Such articles, if the product of Thailand, which meet the
requirements of General Note 3(a)(ii), HTSUSA, regarding the
Generalized System of Preferences (GSP), are eligible for a free
special rate of duty upon compliance with the provisions of section
10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division