CLA-2 CO:R:C:T 953930 ch
Ken Panomeprairat
Asoke-International Trading (USA), Inc.
9852 Triangle Street
South El Monte, California 91733
RE: Revocation of NYRL 843812; classification of a jewelry
box from Thailand.
Dear Mr. Panomeprairat:
New York Ruling Letter (NYRL) 843812, dated August 1, 1989,
concerned the classification of a jewelry box under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have had occasion to review this ruling and find
that the classification of said merchandise under heading 3923,
HTSUSA, is in error.
FACTS:
The instant article is composed of a plastic body covered
with textile flocking. The box measures approximately 3 inches
in length by 2 inches in width. There is a cardboard insert
inside the box to hold jewelry. This type of box is generally
used as a presentation box in which jewelry will be sold at
retail and then used by the customer to take the jewelry home.
In NYRL 843812, this container was classified under
subheading 3923.10.0000, which provides for articles for the
conveyance or packing of goods, of plastics, boxes and similar
articles.
ISSUE:
Whether the subject merchandise is classified under heading
3923, HTSUSA, which provides for articles for the conveyance or
packing of goods, of plastics, or heading 4202, HTSUSA, which
provides for, inter alia, jewelry boxes and similar containers?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
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,
Jewellery 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, if the instant article is a "jewellery box" as contemplated
by the tariff schedule, it is classifiable under heading 4202.
Moreover, pursuant to Chapter 39, note 2(h), articles
classifiable under heading 4202 cannot be classified in Chapter
39.
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.
In April, 1988, the United States formally raised the issue
of the scope of the term "jewellery boxes" with the Harmonized
System Committee (HSC). Ultimately, the HSC amended the EN to
heading 4202 so as to clarify the meaning of this term. This
amendment became effective on January 1, 1990, and reads as
follows:
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.
This language makes it clear that boxes used in the presentation
and sale of jewelry and suitable for long-term use are included
in the term "jewellery boxes." We are of the opinion that the
instant container is used for the presentation and sale of
jewelry. In addition, it is suitable for long term use, as it
may be used after sale to store and protect its contents.
Accordingly, the subject merchandise is a "jewellery box" and is
classifiable under heading 4202. Pursuant to Chapter 39, note
2(h), it cannot be classified as an article of plastic under
heading 3923.
HOLDING:
The subject merchandise, if covered with man-made textile
materials, is classifiable under subheading 4202.92.9020, HTSUSA,
which provides for jewelry boxes: other: with outer surface of
plastic sheeting or of textile materials: other: other, with
outer surface of textile materials: other: of man-made fibers.
The applicable rate of duty is 20 percent ad valorem. The
textile quota category is 670.
The subject merchandise, if covered with other (not man-
made) textile materials, is classifiable under subheading
4202.92.9030, HTSUSA, which provides for jewelry boxes: other:
with outer surface of plastic sheeting or of textile materials:
other: other, with outer surface of textile materials: other:
other. The applicable rate of duty is 20 percent ad valorem.
The textile quota category is 870.
This notice to you should be considered a revocation of NYRL
843812 under 19 CFR 177.9(d)(1). We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director