HQ 085482: Revocation of HRL 083084, glass beaded jewelry boxes

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 085482

                         October 4, 1989


CLA-2   CO:R:C:G   HQ 085482   KWM

CATEGORY:  Classification

TARIFF NO.:  4202.92.9020

Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094

RE:  Revocation of HRL 083084, glass beaded jewelry boxes


Dear Ms. Berghofer,

     On June 9, 1989, this office issued Headquarters Ruling
Letter 083084 at your request, providing classification of glass
beaded jewelry boxes under the Harmonized Tariff Schedule of the
United States Annotated.  Following the issuance of that ruling,
this office has reconsidered its position and is now notifying
you that the ruling letter of June 9, 1989 is hereby revoked.

     Headquarters Ruling Letter (HRL) 083084 dealt with the
classification of glass beaded jewelry boxes.  At issue in HRL
083084 was whether the sample merchandise should be classified
within heading 4202 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), or as a composite good under
General Rule of Interpretation 3(b).  The analysis of HRL 083084
resulted in classification of the merchandise as a composite
good, and found the essential character of the jewelry box to be
that of the paperboard component.

     The findings of HRL 083084 rested on the premise that
heading 4202, HTSUSA, related to travel goods and did not include
jewelry boxes designed for use in the home.  However, upon re-
examination of the terms of 4202, HTSUSA, we are now of the
opinion that the terms of the heading do not refer solely to
travel goods.  Although some of the enumerated items of 4202,
HTSUSA, are designed for use during travel, others are not, and
the terms of the heading, taken as a whole, are not so
restrictive as to exclude items such as the sample jewelry boxes.

     Following the issuance of HRL 083084, a third party
requested of this office a classification ruling for a jewelry
box which was essentially the same as the sample merchandise
submitted with your letter.  After reviewing the findings of HRL
083084, and examining the goods submitted by the third party, we
have reached a determination that HRL 083084 should be revoked,
and that a jewelry box of the type submitted by you in HRL 083084
would be within the scope of 4202, HTSUSA, based on the terms of
the heading.  The analysis and rationale are detailed in HRL
085333, a copy of which is attached for your reference.

     Within 4202, HTSUSA, goods such as these with an outer
surface of textile materials will be classified under subheading
4202.92.9020, HTSUSA, as other articles with an outer surface of
textile materials, specifically man-made rayon.  As such, they
will be dutiable at the rate of 20% ad valorem.  The textile
category will be 670.

     This notice to you should be considered a revocation of HRL
083084 under 19 CFR 177.9(d)(1) (1989).  It is not to be applied
retroactively to HRL 083084 (19 CFR 177.9(d)(2) (1989)) and will
not, therefore, affect past importations of your merchandise
under that ruling.  However, for the purposes of future
transactions in merchandise of this type, HRL 083084 will not be
valid precedent.  We recognize that pending transactions may be
adversely affected by this revocation in that current contracts
for importation arriving at a port subsequent to the release of
HRL 085333 will be classified under the new ruling.  If such a
situation arises, you may, at your discretion, notify this office
and apply for temporary relief from the binding effects of the
new ruling as may be dictated by the circumstances.





                                   Harvey B. Fox
                                   Director, Office of
                                   Regulations and Rulings



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