CLA-2 CO:R:C:T 955789 BC
William J. LeClair
Trans-Border Customs Services
One Trans-Border Drive
P.O.Box 800
Champlain, New York 12919
RE: Revocation of New York Ruling Letter 835631; classification
of textile covered metal jewelry boxes used in the retail sale of
jewelry and other items; Headquarters Ruling Letter 951028
Dear Mr. LeClair:
The Customs Service has had reason to reexamine the
classification determination in New York Ruling Letter (NYRL)
835631, dated January 25, 1989, issued to Trans-Border Customs
Services on behalf of Impenco Ltd. of Montreal, Quebec, Canada.
We herein revoke that ruling as set forth below.
FACTS:
In NYRL 835631, issued on January 25, 1989, Customs
classified textile covered metal jewelry boxes used by retailers
to display and sell items of jewelry. The boxes come in various
sizes and shapes, depending on the article of jewelry to be
placed inside. Customs classified the jewelry boxes in
subheading 7310.29.0000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provided for other boxes used as
sales packing and for the commercial conveyance of goods, of a
capacity less than 50 liters, of iron or steel. We have reviewed
NYRL 835631, and, finding it to be in error, we herein revoke it
in accordance with section 177.9(d) of the Customs Regulations
(19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930
(19 U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter, section 625), notice of the proposed revocation of
NYRL 835631 was published on June 22, 1994, in the Customs
Bulletin, Volume 28, Number 25.
ISSUE:
What is the proper classification for the subject textile
covered jewelry boxes?
LAW AND ANALYSIS:
In Headquarters Ruling Letter (HRL) 951028, issued on March
3, 1993, we classified jewelry boxes of the kind at issue in NYRL
835631 as "jewelry boxes" under heading 4202, HTSUSA. That
ruling cited the following Explanatory Note (EN), which makes
clear that specially designed and shaped jewelry boxes used in
the retail sale of jewelry and similar items are included within
the scope of the term "jewelry boxes" as it appears in heading
4202, HTSUSA:
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.
The ruling stated the following regarding the above EN:
This language makes it clear that cases used in the
presentation and sale of jewelry are included in the
term "jewelry boxes" in heading 4202. Because these
cases are "jewelry boxes," cases used in the
presentation and sale of other articles are "similar
containers" as that phrase appears in the heading.
Thus, cases of the kind at issue - whether they are
used ultimately to hold an item of jewelry, pen and
pencil set, perfume bottle, or various other articles -
are classifiable under heading 4202.
It is clear that the jewelry boxes classified in NYRL 835631
are the kind described in the above EN. As such, they are
classifiable under heading 4202, HTSUSA, not under heading 7310,
HTSUSA.
HOLDING:
The textile covered metal jewelry boxes classified in New
York Ruling Letter 835631 as other boxes of iron or steel under
subheading 7310.29.0000, HTSUSA, are classifiable instead as
textile covered jewelry boxes of a kind normally sold at retail
with their contents under subheading 4202.92.9015, HTSUSA. The
applicable duty rate is 20% ad valorem.
Pursuant to 19 CFR 177.9(d), NYRL 835631, dated January 25,
1989, is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days from the date of its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to
section 625 does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division