HQ 084047: Reconsideration of New York Ruling Letter (NYRL) 837200 TC dated March 1, 1989, concerning the tariff classification of a jewelry box and pouch of man-made materials.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084047

                                    June 13, 1989


          CLA-2 CO:R:C:G  084047  DFC

          CATEGORY: Classification

          TARIFF NO.: 4202.92.9020

          Mr. Michael Gilligan
          International Customs Manager
          A-195
          Fingerhut Corporation
          4400 Baker Road
          Minnatonka Mn. 55343

          RE:   Reconsideration of New York Ruling Letter (NYRL) 837200 TC
                dated March 1, 1989, concerning the tariff classification
                of a jewelry box and pouch of man-made materials.

          Dear Mr. Gilligan:

               Our New York office has asked us to reconsider the result
          reached in NYRL 837200 TC, dated March 1, 1989, which was issued
          in response to your inquiry of January  18, 1989.

          FACTS:

               A sample was not submitted along with your original request.
          However, a photocopy accompanied the request and identified the
          merchandise as style T3433.  You described the merchandise as a
          "jewelry case with velvet pouch."  The case was said to have an
          outer surface of man-made textile materials.  Item T3433 is in
          fact a travel jewelry case containing a removable drawstring
          pouch.  The pouch is designed so that a person may place an
          article of jewelry in a pocketbook or pocket.

              Due to an inadvertance, the two components were taken to be
          two separate articles and each was separately classified.  It is
          the view of our New York office that the merchandise constitutes
          a set for tariff purposes and should be classified accordingly.

          ISSUE:

               Should the jewelry case with the removable drawstring pouch
          be considered a set for tariff purposes?
















                                        - 2 -

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States (HTSUSA), the Customs Service must follow the terms of the
          statute. Classification of goods under the HTSUSA is governed by
          the General Rules of Interpretation (GRI's). GRI 1 provides that
          "classification shall be determined according to the terms of the
          headings and any relative section or chapter notes, and, provided
          such headings or notes do not otherwise require, according to
          [the remaining GRI's taken in order]."  In other words
          classification is governed first by the terms of the headings of
          the tariff and relative section or chapter notes.

               General Rule of Interpretation GRI 2(b), HTSUSA, provides in
          part that "[t]he classifcation of goods consisting of more than
          one material or substance shall be according to the principles of
          Rule 3."

               We note that the jewelry box is classifiable under
          subheading 4202.92.90, HTSUSA, while the removeable drawstring
          pouch is classifiable under subheading 4202.32.95, HTSUSA.  When
          goods are prima facie, classifiable under two or more headings or
          subheadings in the HTSUSA, classification must be determined
          based on the sequential application of the principles set out in
          GRI 3, HTSUSA, which reads as follows:

               3.  When, by application of Rule 2(b) or for any other
                   reason, goods are prima facie, classifiable under two
                   or more headings, classification shall be effected as
                   follows:

                  (a) The heading which provides the most specific
                      description shall be preferred to the headings
                      providing a more general description.  However,
                      when two or more headings each refer to part only
                      of the materials or substances contained in mixed
                      or composite goods or to part only of the items in
                      a set put up for retail sale, those headings are to
                      be regarded as equally specific in relation to those
                      goods, even if one of them gives a more complete or
                      precise description of the goods.

                 (b)  Mixtures, composite goods consisting of different
                      materials or made up of different components, and
                      goods put up in sets for retail sale which cannot
                      be classified by reference to 3(a), shall be
                      classified as if they consisted of the material or
                      component which gives them their essential character,
                      insofar as this criterion is applicable.













                                        - 3 -

               GRI 3(b), HTSUSA, is relevant here inasmuch as GRI 3(a),
          HTSUSA, cannot be used in this instance in determining
          classification.  The Explanatory Note for GRI 3, HTSUSA, states
          that the term "goods put up in sets for retail sale" means goods
          that:

                  (a) consist of at least two different articles prima
                      facie classifiable in different headings (or, by
                      GRI 6, subheadings);

                  (b) consist of products or articles put together to
                      meet as particular need or carry out a specific
                      activity; and

                  (c) are put up in a manner suitable for sale directly to
                      users without repacking (e.g., in boxes or cases or
                      on boards).

                It is our position that the jewelry case and the pouch
          satisfy the criteria listed above and should be considered a set
          for tariff purposes.

               Since we have concluded that the case and pouch constitute a
          set, it is necessary to determine which component of the set
          imparts the essential character thereto.  In this instance the
          jewelry case imparts the essential character to the set inasmuch
          as the pouch appears to play a subordinate role in the use of the
          set.

          HOLDING:

              The jewelry case and pouch  have an outer surface of man-made
          textile materials and are classifiable under subheading
          4202.92.9020, HTSUSA, as Jewelry boxes of textile materials,
          other, other, with outer surface of textile materials, of man-
          made fibers.  The textile category number is 670.

                Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the
          restraint (quota/visa) categoriesw, you should contact your local






















                                        - 4 -

          Customs office prior to importation of this merchandise to
          determine the current status of any import restraints or
          requirements.

                NYRL 837200 TC is revoked.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division











































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