Tariff classification of beaded jewelry boxes Your item number 22970

HQ 085333 October 4, 1989 CLA-2 CO:R:C:G 085333 KWM CATEGORY: Classification TARIFF NO.: 4202.92.9020 Mr. Jack Golla Action Industries, Inc. Allegheny Industrial Park Cheswick, Pennsylvania 15024 RE: Tariff classification of beaded jewelry boxes Your item number 22970 Dear Mr. Golla, This letter is in response to your inquiry dated August 3, 1989, requesting tariff classification of beaded jewelry boxes. Your letter and a sample of the goods have been forwarded to us by our New York office for a classification ruling. FACTS: The sample submitted with your request is a rectangular box, measuring approximately 6 inches long, 5 inches deep and 2 inches high. The box has 2 parts, a lower portion and a lid, both of which are composed of cardboard (or paperboard) covered with a rayon satin textile material and formed into the shape of the box. The lid is padded and covered with black beads sewn directly to the textile, and attached to the lower portion of the box by a piece of textile which acts as a hinge. The textile material is adhered to the cardboard by an adhesive. The interior of the box is divided into compartments to facilitate storing jewelry items. ISSUE: What is the proper classification for these goods under the Harmonized Tariff Schedule of the United States Annotated? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the Harmonized System is such that virtually all goods are classified by application of GRI 1; that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. In this case, the terms of heading 4202, HTSUSA, include the following: . . . tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, . . . (Emphasis added). While the relevant Legal Notes do not address articles such as jewelry boxes, the Explanatory Notes to heading 4202, HTSUSA, state that: The articles covered by the second part of the heading [i.e., jewelry boxes] must, however, be only of the materials specified therein or must wholly or mainly be covered with such materials (the foundation may be of wood, metal, etc.). . . Here, the sample jewelry boxes are "wholly or mainly covered" with textile materials, which is one of the specified materials within the subheading terms. Accordingly, merchandise such as the sample goods are properly classified in heading 4202, HTSUSA, by application of GRI 1. This is so regardless of the foundation material, which in this case is paperboard. Finally, by applying GRI 1 to the subheadings of 4202, HTSUSA, we find the one subheading which includes this item. Subheading 4202.92.9020, HTSUSA, classifies 'Other articles, with outer surface of textile materials; Other; Of man made fibers', and therefore, by its terms, classifies these goods. HOLDING: The sample jewelry box is classified under subheading 4202.92.9020, HTSUSA, with outer surface of textile material, other, other, of man-made fibers. As such, it is dutiable at a tariff rate of 20% ad valorem. The textile category is 670. This office previously issued HRL 083084 which involved the tariff classification of similar merchandise under another heading of the HTSUSA. However, upon reconsideration of the issues, that ruling no longer represents the views of the Customs Service. Consequently, HRL 083084 has been revoked and is no longer valid precedent for goods of this type. Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importing this merchandise to determine the current status of and import restraints or requirements. In addition, please note that items imported from China are subject to special import restrictions. Harvey B. Fox Director, Office of Regulations and Rulings