CLA-2 CO:R:C:T 953416 BC
District Director of Customs
U.S. Customs Service
300 Second Avenue S.
P.O. Box 789
Great Falls, Montana 59405
RE: Application for further review of protest no. 3307-93-
100006; classification of textile covered jewelry boxes used in
retail sale of jewelry; jewelry box; suitable for long term use;
HRL 951028
Dear Sir/Madam:
This responds to the referenced protest. We have reviewed
all relevant information and our response follows.
FACTS:
PROTESTANT is an importer of jewelry boxes used in the
retail sale of jewelry. The protest covers two entries, one made
in August and one in September 1992. The protest describes the
merchandise entered as "euro-suede" pendant boxes, ring boxes,
earring boxes, bracelet boxes, utility boxes, and combination
boxes. The "euro-seude" is a textile material that lines the
interior and covers the exterior of the boxes. The
classification asserted at entry for these jewelry boxes was
subheading 4202.11.0090, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), carrying a duty rate of 8% ad valorem.
By issuance of a CF 28, dated September 2, 1992, Customs
requested a sample of the merchandise, a double ring box.
Subsequently, Customs issued a CF 29 Rate Advance, dated October
6, 1992, notifying PROTESTANT that the merchandise had been
reclassified to subheading 4202.92.9020, HTSUSA, carrying a duty
rate of 20% ad valorem. The entries subject of this protest were
liquidated on October 23, 1992, and November 20, 1992. This
protest was timely filed on January 21, 1993. It asserts that
the jewelry boxes at issue should be classified as other made up
textile articles under subheading 6307.90.9986, carrying a duty
rate of 7% ad valorem.
ISSUE:
What is the proper classification for the jewelry boxes at
issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
Heading 4202, HTSUSA, covers the following:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling
bags, toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they represent the considered views of
classification experts of the Harmonized System Committee. It
has been the practice of the Customs Service to follow, whenever
possible, the terms of the EN's when interpreting the HTSUSA. In
Treasury Decision (T.D.) 89-80, Customs stated that the EN's
should always be consulted when classifying merchandise. (See
T.D. 89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)
The EN's to heading 42.02 state, in pertinent part, the
following:
The term "jewellery boxes" covers not only boxes
specially designed for keeping jewellery, but also
similar lidded containers of various dimensions (with
or without hinges or fasteners) specially shaped or
fitted to contain one or more pieces of jewellery and
normally lined with textile material, of the type in
which articles of jewellery are presented and sold and
which are suitable for long term use.
In Headquarters Ruling Letter (HRL) 951028, issued on March
3, 1993 (copy attached), Customs classified articles of the kind
at issue here under subheading 4202.92.9020, HTSUSA. Such
articles are of the kind described in the above EN. The EN makes
it clear that they are jewelry boxes as explicitly provided for
in heading 4202, HTSUSA. While they are used to transport items
of jewelry from the place of purchase to the home, they are also
frequently used to store those items in the home and to provide
storage during travel. They are adequately constructed to be
used repeatedly over a prolonged period of time. Thus, they are
suitable for long term use.
Based on the foregoing, we conclude that the jewelry boxes
at issue are classifiable as jewelry boxes under subheading
4202.92.9015, HTSUSA. (This subheading became effective on June
1, 1993, subsequent to the issuance of HRL 951028.)
HOLDING:
The textile covered jewelry boxes at issue are classifiable
under subheading 4202.92.9015, HTSUSA: Jewelry boxes . . . of
textile materials . . . or wholly or mainly covered with such
materials . . . : Other: With outer surface of plastic sheeting
or of textile materials: Other: Other: With outer surface of
textile materials: Other, jewelry boxes, and similar containers,
of a kind normally sold at retail with their contents. The
applicable duty rate is 20% ad valorem.
You are hereby instructed to deny the protest in full. A
copy of this ruling, with attachment, should be attached to the
CF 19, Notice of Action, provided to PROTESTANT.
Sincerely,
John Durant, Director
Commercial Rulings Division