CLA-2 RR:CR:TE 966289 jsj
Mr. John Rosa
Jewelry Box Co. of America
1568 U.S. Highway 130 North
North Brunswick, New Jersey
08906
Re: Necklace Display Pedestal.
Dear Mr. Rosa:
The purpose of this correspondence is to respond to your request dated March 3, 2003. The correspondence in issue requested, on the behalf of Jewelry Box Co. of America, a binding classification ruling of the merchandise described as a necklace display pedestal.
This ruling is being issued subsequent to the following: (1) A review of your submission dated March 3, 2003; (2) A review of the sample submitted with your correspondence; and (3) Telephone conversations and electronic mail communications conducted on March 18, 2003 and March 26, 2003.
The request of Jewelry Box Co. of America, as discussed in the above communications, will be treated as a prospective request.
FACTS
The article in issue is a necklace display pedestal. It is designated by of Jewelry Box Co. of America as style number: CN46. It is approximately four inches in height. The base is approximately one and one-half inches square.
The article is a display mannequin for a small necklace. It simulates the appearance of a person's neck for the display of neckwear. The article is composed of a wood and paperboard base that is covered with a textile fabric that is covered with sheeting of plastic.
ISSUE
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described necklace display pedestal ?
LAW AND ANALYSIS
The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is Customs and Border Protection (CBP).1 CBP, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation.2
General Rule of Interpretation 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, "provided such headings or notes do not otherwise require," is intended to "make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount." General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).
The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 1, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN's are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3d 1098, 1109 (Fed. Cir. 1995).
Commencing classification of the necklace display pedestal, in accordance with the dictates of GRI 1, Customs examined the headings of the HTSUSA. Heading 9618, HTSUSA, provides for the classification of "Tailors' dummies and other mannequins; automatons and other animated displays used for shopwindow dressing." See also Explanatory Note 96.18. The terms of heading 9618, HTSUSA, describe the article subject to classification consideration. Continuing the classification of the necklace display pedestal, it is classified in subheading 9618.00.0000, HTSUSA.
HOLDING
The necklace display pedestal is classified in subheading 9618.00.0000, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is four and four-tenths (4.4) percent, ad valorem.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division
1 See 19 U.S.C. 1500 (West 1999) (providing that the Customs Service is responsible for fixing the final appraisement, classification and amount of duty to be paid); See also Joint Explanatory Statement of the Committee of Conference, H.R. Conf. Rep. No. 100-576, at 549 (1988) reprinted in 1988 U.S. Code Cong. and Adm. News 1547, 1582 [hereinafter Joint Explanatory Statement].
2 See 19 U.S. C. 1202 (West 1999); See generally, What Every Member of The Trade Community Should Know About: Tariff Classification, an Informed Compliance Publication of Customs and Border Protection available on the World Wide Web site of the CBP at www.cbp.gov.
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