HQ 086777: Cardboard jewelry box; Specially fitted or designed; Outer surface of textile material; AMC Style 1165

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 086777

                           July 11, 1990

   CLA-2 CO:R:C:G 086777 KWM

   CATEGORY: Classification

   TARIFF NO.: 4202.92.6000

   Ms. Lorraine Dugan
   Associated Merchandising Corporation
   1440 Broadway
   New York, New York  10018

   RE:  Cardboard jewelry box; Specially fitted or designed;
        Outer surface of textile material; AMC Style 1165

   Dear Ms. Dugan:

        This will acknowledge receipt of your correspondence
   dated March 13, 1990, requesting a binding classification
   ruling for "cotton covered jewelry boxes."  Your letter and a
   sample of the goods were forwarded from our New York office
   for a response.

   FACTS:

        The item at issue here is a box measuring 7 1/4 inches in
   width, 4 inches in height and 5 inches in depth.  The
   structure of the box is cardboard.  The box has a lid which is
   hinged at the back.  Inside the box is a tray which is divided
   into small compartments.  The interior of the lid has a mirror
   attached.  All of the surfaces of the box, both inside and
   out, are covered with 100 percent cotton chintz textile
   fabric.  The edges of the lid are decorated with braid, and
   your letter states that a tassel should be attached.  No
   tassel was present on our sample, however.

   ISSUE:

        How is this item classified under the Harmonized Tariff
   Schedule of the United States Annotated?

   LAW AND ANALYSIS:

        Classification under the Harmonized Tariff Schedule of
   the United States Annotated (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 the
   event that the goods cannot be classified solely on the basis
   of GRI 1, and if the headings and legal notes do not otherwise
   require, the remaining GRIs may be applied, taken in order.

        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.).

                               . . .

             The term "jewellery boxes" covers not only boxes
        specifically designed for keeping jewelry, 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 . . .

   Here, the sample jewelry box is "wholly or mainly covered"
   with textile materials, which is one of the specified
   materials within the subheading terms.  In addition, the item
   is a lidded container which is specially shaped or fitted to
   contain one or more pieces of jewelry.  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 4202.92.6000, HTSUSA, classifies 'Other
   articles, with outer surface of textile materials; Other; Of
   cotton,' and therefore, by its terms, classifies these goods.

   HOLDING:

        The sample jewelry box is classified under subheading
   4202.92.6000, HTSUSA, with outer surface of textile material,
   other, of cotton.  As such, it is dutiable at a tariff rate of
   7.2 percent ad valorem.  The textile category is 369.

        The designated textile and apparel category may be
   subdivided into parts.  If so, the visa and quota category
   requirements applicable to the subject merchandise may be
   affected.  Since part categories are the result of
   international bilateral agreements which are subject to
   frequent renegotiations and changes, to obtain the most
   current information available, we suggest you check, close to
   the time of shipment, the Status Report on Current Import
   Quotas (Restraint Levels), an issuance of the U.S. Customs
   Service, which is updated weekly and is available at your
   local Customs office.

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

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



                                      Sincerely,


                                      John A. Durant
                                      Director
                                      Commercial Rulings Division