HQ 952928: Classification of a velveteen textile covered jewelry box with a removable pouch from Taiwan; set put up for retail sale; essential character.

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 952928

                         August 9, 1993

CLA-2 CO:R:C:T 952928 ch

CATEGORY:  Classification

TARIFF NO.:  4202.92.9025

Eddie Lee
President
Pacific Northern, Inc.
4006 Beltline Road
Suite 266
Dallas, Texas  75244

Re:  Classification of a velveteen textile covered jewelry
     box with a removable pouch from Taiwan; set put up for
     retail sale; essential character.

Dear Mr. Lee:

     This is in response to your letter of October 26, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a jewelry
box with a removable pouch.  A sample was provided to this office
for examination.  

FACTS:

     The submitted sample, item number 3500, is packaged in a
retail carton featuring the legend "Jewel Box."  The jewelry box
is sold as an independent unit; i.e. without jewelry.  It is not
to be confused with jewelry boxes of a type in which articles of
jewelry are presented and sold and which act as packaging for
jewelry.  The box is covered with velveteen textile material.  It
measures approximately 6.5 inches x 3.5 inches x 1.75 inches and
includes a removable velveteen drawstring pouch affixed, by means
of a metal snap, to the inside lid.  The interior of the jewelry
box is specially shaped and fitted to contain jewelry.  

     The velveteen material covers both the jewelry box and
pouch.  This covering is composed of flocked man-made fibers
which have been blown over a base of woven man-made textile
material.  

 ISSUE:

     What is the proper tariff classification for the jewelry box
with removable pouch?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.  Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.

     Heading 4202, HTSUSA, provides for:

     Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
     Briefcases, School Satchels, Spectacle Cases, Binocular
     Cases, Camera Cases, Musical Instrument Cases, Gun
     Cases, Holsters and Similar Containers; Travelling-
     Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
     Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
     Pouches, Tool Bags, Sports Bags, Bottle-Cases,
     Jewellery Boxes, Powder-Boxes, Cutlery Cases and
     Similar Containers, of Leather or of Composition
     Leather, of Sheeting of Plastics, of Textile Materials,
     of Vulcanised Fibre or of Paperboard, or Wholly or
     Mainly Covered with Such Materials or With Paper. 
     (Emphasis added).

Thus, textile covered jewelry boxes are classified under heading
4202.

     The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level. 
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.

     The EN to heading 4202 state in pertinent part, at page 613:

     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.  (Emphasis
     added).

In this case, the instant article is packaged for sale as a
jewelry box, and is specially shaped and fitted for holding
jewelry.  Therefore, it is classifiable as a jewelry box under
heading 4202.  Jewelry boxes are classifiable under subheading
4202.92.9025 (Cf. jewelry boxes of the type in which articles of
jewelry are presented and sold, classified under subheading
4202.92.9015).

     The jewelry box contains a removable pouch which, if sold
separately, would be classifiable under a separate subheading of
heading 4202.  Specifically, the jewelry pouch is of a design and
size which renders it suitable to be carried in a handbag. 
Textile covered articles of man-made fibers which are normally
carried in the pocket or handbag are classifiable under
subheading 4202.32.9550.  This classification is subject to
textile category 670, and is dutiable at 20 percent ad valorem.

     GRI 6 states that:

     For legal purposes, the classification of goods in the
     subheadings of a heading shall be determined according
     to the terms of those subheadings and any related
     subheading notes and, mutatis mutandis, to the above
     rules, on the understanding that only subheadings at
     the same level are comparable.  For the purposes of
     this rule, the relative section, chapter and subchapter
     notes also apply, unless the context otherwise
     requires.

Hence, the classification principles enunciated in GRI 1 through
5 apply to the subheadings of heading 4202.

     GRI 3(a) provides in part that:

     The heading which provides the most specific
     description shall be preferred to headings providing a
     more general description.  However, when two or more
     headings each refer 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.

Therefore, if the jewelry box and the jewelry pouch comprise a
"set put up for retail sale," then the applicable subheadings
which describe them are equally specific in relation to one
another.  

     The EN to GRI 3(a), at page 4, define the phrase "goods put
up in sets for retail sale" as follows:

     For the purposes of this Rule, the term "goods put up
     in sets for retail sale" shall be taken to mean goods
     which:

     (a)  consist of at least two different articles
          which are, prima facie, classifiable in
          different headings.  Therefore, for example,
          six fondue forks cannot be regarded as a set
          within the meaning of this Rule; 

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

     (c)  are put up in a manner suitable for sale
          directly to users without repacking.

In this case, the first requirement is satisfied, with reference
to GRI 6, by the fact that the jewelry box and pouch are
classifiable under two different subheadings of heading 4202. 
The two articles meet a specific need, as they provide a means of
both storing and transporting the same items of jewelry. 
Finally, as they have been packed together in a carton, they have
been put up in a manner suitable for sale directly to the public. 
Accordingly, the jewelry pouch and box qualify as a set put up
for retail sale.

     GRI 3(b) states in part that:

     [G]oods put up in sets for retail sale...shall be
     classified as if they consisted of the...component
     which gives them their essential character.

     The EN to GRI 3(b), at page 4, provides some guidance with
respect to the essential character determination:

     The factor which determines essential character will
     vary as between different kinds of goods.  It may, for
     example, be determined by the nature of the material or
     component, its bulk, quantity, weight or value, or by
     the role of a constituent material in relation to the
     use of the goods.

In this case, the role of the pouch is ancillary to that of the
jewelry box.  The pouch fits inside the box, and is designed for
the temporary storage of jewelry during travel.  On the other
hand, the box provides a place for the permanent storage of
jewelry.  In addition, the box clearly is the more valuable of
the two articles.  It is the box that is marketed to the public,
as evidenced by the phrase "jewel box" on the carton.  We
conclude that the jewelry box imparts the essential character to
the set.  Accordingly, both articles are classifiable under the
provision for jewelry boxes.  

HOLDING:

     The subject merchandise is classifiable under subheading
4202.92.9025, HTSUSA, which provides, inter alia, for jewelry
boxes:  other:  with outer surface of plastic sheeting or of
textile materials:  other:  other:  other:  of man-made fibers. 
The applicable rate of duty is 20 percent ad valorem.  The
textile quota category is 670.  Please be advised that the
applicable visa must provide for both the jewelry box and the
jewelry pouch.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that 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 the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

                         Sincerely,



                         John Durant, Director