HQ 955119: Revocation of HRL 086377, pertaining to the classificationof a textile covered ring folder; jewelry box; similar container;suitable for long term use; HRL 953398

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 955119

                        October 20, 1993

CLA-2 CO:R:C:T 955119 BC

CATEGORY:  Classification

TARIFF NO.:  4202.92.9015

Peter J. Fitch, Esq.
FITCH, KING & CAFFENTZIS
116 John Street
New York, New York 10038

RE:  Revocation of HRL 086377, pertaining to the classification
of a textile covered ring folder; jewelry box; similar container;
suitable for long term use; HRL 953398

Dear Mr. Fitch:

     Recently, we have had the opportunity to review Headquarters
Ruling Letter (HRL) 086377, dated February 14, 1990, concerning
the classification of a ring folder made of textile, cardboard,
and plastic materials.  That ruling was issued to you on behalf
of your client.  It classified the ring folder as an other made
up article of textile under heading 6307, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  In a recent
ruling, we held that a watch folder is classifiable under heading
4202, HTSUSA.  The watch folder there classified is substantially
similar to the ring folder classified in HRL 086377.  Therefore,
as explained below, HRL 086377 must be, and is hereby, revoked.

FACTS:

     Headquarters Ruling Letter 086377, dated February 14, 1990,
held that a ring folder made of textile materials, cardboard, and
plastic should be classified as an other made up textile article,
under subheading 6307.90.9050, HTSUSA.  Recently, in HRL 953398,
dated September 15, 1993, Customs held that a watch folder made
of textile material, cardboard, and plastic sheeting is
classifiable under subheading 4202.92.9015, HTSUSA, as a textile
covered jewelry box, or similar container, of a kind normally
sold at retail with its contents.  Both the ring folder and the
watch folder are substantially similar in construction, and both
are used in the retail sale of jewelry and similar items.

ISSUE:

     What is the proper classification of ring folders of the
kind at issue in HRL 086377: ring folders made of textiles,
cardboard, and plastic and used in the retail sale of rings?

LAW AND ANALYSIS:

     The description of the ring folder classified in HRL 086377
is as follows:

     The merchandise at issue consists of flocked man-made
     textile ring folders. They are used as point of
     purchase wrappings for band-type rings, to prevent the
     ring from being scratched during transport home from
     the store. The folder measures approximately 1 3/4
     inches by 1 3/4 inches when folded. The four sides of
     the folder each fold around a cardboard square that
     measures 1 1/2 inches by 1 1/2 inches. The flaps are
     held together by a snap closure. The inside square is
     covered with flocked textile and has a piece of plastic
     stretched across the top which holds down the ring.

The description of the watch folder classified in HRL 953398 is
as follows:

     You described the watch folder as a "[b]lack flocked
     acrylic velour pouch with plated corners" used as
     packaging for watches. In fact, it is a container that
     is more in the nature of a folder designed to hold a
     watch. It is made of plastic sheeting which has been
     covered by a (man-made) textile flock material. A
     cardboard frame has been sewn between two layers of the
     flocked sheeting material. The top half of the folder
     folds over the bottom half, covering a pocket into
     which a watch is placed. The corners of the top flap
     are covered with brass colored metal protectors. In its
     open condition, it is 9 1/2 by 4 1/2 inches; folded
     over, it is 9 1/2 by 2 7/16 inches.

The descriptions of the ring and watch folders show that they are
substantially similar, and they are both used in the retail sale
of jewelry and similar items.

     Classification of the ring folder under heading 6307,
HTSUSA, in HRL 086377 was based on the following analysis: 

        Headquarters Ruling Letter 085156, dated November
     20, 1989, stated Customs position that containers that
     are essentially retail packaging, rather than boxes
     designed for the keeping of jewelry, are classifiable
     under the appropriate heading pertaining to the
     materials of which the container is primarily composed.
     Jewelry boxes that are not merely retail packaging are
     classifiable under heading 4202, HTSUSA. (Emphasis
     supplied.)

        The ring folder at issue is the type of container
     that is given to the purchaser at the point of purchase
     to carry the ring home from the store. It is not the
     type of merchandise that is normally carried around in
     the purse or pocket. The ring folder at issue is
     essentially retail packaging, therefore, it is
     classifiable as a made up textile article. (Emphasis
     supplied.)

Thus, because it was concluded that the ring folder at issue in
HRL 086377 was retail packaging, and not an article to be carried
in the purse or pocket, Customs held that it was not classifiable
as a jewelry box under heading 4202, HTSUSA, but was instead
classifiable under heading 6307, HTSUSA.

     The principle announced in HRL 086377 to the effect that
containers of the kind in question are "retail packaging" and, as
such, are not classifiable under heading 4202, HTSUSA, is not in
accordance with the current views of Customs.  Prior to the
issuance of HRL 086377 in February 1990, the Explanatory Notes
(EN's) for Chapter 42 of the Harmonized  Commodity Description
and Coding System were amended to read as follows.  (The
amendment became effective on January 1, 1990.):

     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.

This amendment makes clear - contrary to the position expressed
in HRL 086377 - that jewelry boxes and similar containers of the
kind used in the retail sale of jewelry and similar items are
classifiable under heading 4202, HTSUSA.

     Thus, it is Customs position, as expressed in HRL 953398,
that jewelry boxes and similar containers used in the
presentation and/or sale of jewelry and similar items are
classifiable under heading 4202, HTSUSA, in accordance with the
above EN.  (See also HRL 951028 (March 3, 1993) pertaining to
jewelry boxes and HRL 950486 (April 7, 1993) pertaining to a
necklace folder.)  The ring folder classified in HRL 086377 is
the kind of container that the EN refers to: it is used in the
retail sale of jewelry (and similar items); it is specially
designed (shaped or fitted) to hold the ring that is placed (and
sold) inside it; and it is adequately constructed to be used
repeatedly over a prolonged period of time.  We disagree with HRL
086377's intimation that the ring folder is used only to
transport the merchandise home after purchase, then to be
discarded.  Containers of this type are frequently kept and used
after purchase as protective storage for the items purchased with
them.  Further, we find that HRL 086377's conclusion that the
ring folder is not the kind of article to be carried in the purse
or pocket is, in the first place, of no moment and, in the second
place, inaccurate, since the article is susceptible of precisely
that use in certain circumstances.  Again, the ruling's assertion
that the ring folder is retail packaging and for that reason
cannot be classified under heading 4202, HTSUSA, is rejected. 

     In HRL 953398, we stated the following regarding the watch
folder there classified:

     The watch folder at issue is used in the retail sale of
     a watch and is specially shaped or fitted to contain
     that watch. The pocket into which the watch is placed
     and the flap that covers the pocket offer protection
     for the watch. The watch folder, when handled with
     ordinary care, is adequately constructed to be suitable
     for repeated use over a prolonged period of time as a
     travel or storage folder. Thus, it is suitable for long
     term use.

The foregoing, with appropriate accomodation to the details of
the article in question, can be said of the ring folder at issue
here.  Like the watch folder classified in HRL 953398, the ring
folder should be classified under subheading 4202.92.9015,
HTSUSA.

     Based on the foregoing, we conclude that HRL 086377 is
erroneous. 

HOLDING:

     The ring folder classified in HRL 086377 under heading 6307,
HTSUSA - used in the retail sale of jewelry and made of textile
materials, cardboard, and plastic - is classifiable under
subheading 4202.92.9015, HTSUSA, as a textile covered jewelry box
or similar container of a kind normally sold at retail with its
contents.  The applicable duty rate is 20% ad valorem.  This
notice to you should be considered a revocation of HRL 086377
under 19 CFR 177.9(d)(1).

                               Sincerely,




                               John Durant, Director