HQ 087464: Jewelry boxes; Articles of wood; Wholly or mainly covered with textile 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 087464

                        October 26, 1990

   CLA-2 CO:R:C:G 087464 KWM

   CATEGORY: Classification

   TARIFF: 4202.92.9020

   Ms. Lorraine M. Dugan
   Associated Merchandising Corporation
   1330 Broadway
   New York, New York  10018

   RE:  Jewelry boxes; Articles of wood; Wholly or mainly covered
        with textile materials.

   Dear Ms. Dugan:

        This will acknowledge receipt of your correspondence
   dated June 27, 1990, requesting reconsideration of a district
   ruling letter, DD 852819, issued by the Miami District of the
   Customs Service.  Specifically, your letter questions the
   tariff classification given to the subject merchandise.  For
   the reasons below, we affirm DD 852819.

   FACTS:

        Two styles of jewelry box are involved in your request
   for reconsideration.  As described in DD 852819, they are:

        Style F1001 ia a rectangular jewelry box totally covered
        with fabric (65% polyester/35% cotton).  It also has an
        inside mirror in the lid and two divider trays.
        Approximate dimensions for the box are 8x6x2 and 3/4
        inches.  Style F1002 is a chest-shaped jewelry box
        totally covered with fabric (65% polyester/35% cotton).
        It also has an inside mirror and assorted divider trays.
        Approximate dimensions are 12x8x8 inches.

   In addition, you have provided the following breakdown of
   component materials used to construct the box:

        Style F1001
                                      Cost           Weight
             Plywood                  48%            42%
             Fabric                   20%            10%
             Cardboard                10%            18%
             Mirror                   20%            20%
             Other (glue)             2%             10%

        Style F1002
                                      Cost           Weight
             Plywood                  40%            40%
             Fabric                   37%            12%
             Cardboard                15%            26%

             Mirror                   6%             12%
             Other (glue)             2%             10%

        In DD 852819, the Miami District office classified the
   jewelry boxes at issue as jewelry boxes wholly covered with
   textile material, as provide for in subheading 4202.92.9020,
   Harmonized Tariff Schedule of the United States Annotated
   (HTSUSA).
   You believe that the jewelry boxes should be classified under
   the provision for cases for jewelry of wood, subheading
   4420.90.6000, HTSUSA.  The basis for your request is that the
   article is "in chief cost and chief weight wooden boxes.  The
   wood gives them their quality and character.  The textile
   lends its distinctiveness."

   ISSUE:

        Are the boxes at issue properly classified as textile
   covered jewelry boxes of heading 4202, HTSUSA, or are they
   classified as cases for jewelry of wood, heading 4420, HTSUSA?

   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.

        We do not agree with your assertion that the jewelry
   boxes here belong in subheading 4420.90.6000, HTSUSA.
   Although both headings could include the boxes at issue, the
   GRI's and notes exclude your proposed heading from
   consideration.  First, the Legal Notes to chapter 44 include
   the following:

        1.   This chapter does not cover:

             (e)  Articles of heading 4202;

   Therefore, if we determine that the instant boxes are articles
   of heading 4202, HTSUSA, they will be excluded from heading
   4420, HTSUSA.  The terms of heading 4202, HTSUSA, include, in
   pertinent part:

        4202      . . . jewelry boxes . . . of textile materials.
                  . . or wholly or mainly covered with such
                  materials

   From the terms of the heading, it would appear that the
   instant items are articles of heading 4202, HTSUSA.  It is our
   opinion that such is the case and that the terms of heading
   4420 do not include these goods.

        The terms of a tariff heading must be read together, and
   all items classified under a heading must be of a kind, be in
   pari materia, particularly in cases such as this where the
   heading terms refer to a class of goods such as "cases of
   wood."  From the descriptions provided by the headings,
   subheadings and notes, it is clear that textile covered boxes
   such as those at issue are not so substantially similar to
   other goods of heading 4420, HTSUSA to warrant classification
   there by application of GRI 1.  Most of the articles of wood
   in heading 4420, HTSUSA, are made primarily or exclusively of
   wood, and the wood component is generally a prominent visual
   feature of the goods.  Such treatment is not a requirement for
   inclusion in heading 4420, HTSUSA, but is a common feature
   among the named items of that heading.  Here, wood is not the
   primary component but one of several materials that contribute
   to the whole.

        Second, even assuming arguendo that both headings merit
   equal consideration, GRI 3(a) prescribes that the heading
   which provides the most specific description shall be
   preferred.  We believe that the specific terms ("jewelry
   boxes") of heading 4202, HTSUSA, more specifically describe
   the goods than class of kind description ("cases for jewelry .
   . . of wood") of heading 4420, HTSUSA.

        Finally, there is no essential character determination
   (GRI 3(b)) to be made in this case.  The goods may be
   classified at the four-digit heading level by applying either
   GRI 1 or GRI 3(a).  Within heading 4202, HTSUSA, GRI 1 applied
   mutatis mutandis serves to classify the goods under the
   provision for other goods with outer surface of textile
   materials, of man-made fibers.

   HOLDING:

        DD 852819 is hereby affirmed.  The merchandise at issue,
   jewelry box styles F1001 and F1002, having an inner structure
   of wood and completely covered with textile material are
   classified in subheading 4202.92.9020, HTSUSA, as jewelry
   boxes, with outer surface of textile materials, of man-made
   fibers.  The goods are dutiable at the rate of 20 percent ad
   valorem.  The applicable textile quota category is 670.


        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