HQ 086393: Pearl folders; Modification of HRL 086186

us-cbp-cross-rulings-hq-086393HQ 086393: Pearl folders; Modification of HRL 086186Guidance

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 086393


                                   August 15, 1990


          CLA-2:CO:R:C:G  086393  SR

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.9020; 4202.92.9040

          Mr. Peter J. Fitch
          Fitch, King and Caffentzis
          116 John Street
          New York, N.Y. 10038

          RE: Pearl folders; Modification of HRL 086186

          Dear Mr. Fitch:

               This is in reference to your letter dated January 26, 1990,
          requesting the tariff classification of pearl folders under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples were submitted.  Since the country of origin
          is unknown, the tariff classification provided will be under the
          General Duty Rate column.

          FACTS:

               The merchandise at issue consists of jewelry folders, or
          "pearl folders."  The folders are designed to hold a string of
          pearls or other type of necklace.  Each sample measures 8 inches
          by 6 inches when closed.  The material surface material of one is
          flocked man-made textile and the other is a polyurethane coated
          textile which simulates a synthetic lamb skin leather.  The
          interiors are lined with a satin-like material with two loops
          that snap to secure the necklace and two flaps that cover the
          necklace.

          ISSUE:

               What is the classification of the jewelry folders at issue?

















                                         -2-

          LAW AND ANALYSIS:

               Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
          cases; tool bags, sports bags, jewelry boxes and similar
          containers, of leather or of composition leather, of plastic
          sheeting, of textile materials, of vulcanized fiber, or of
          paperboard, or wholly or mainly covered with such materials.  The
          jewelry folder at issue is classifiable under this heading.  It
          is specially fitted and designed to hold a necklace.  The pouch
          is suitable for long term use.

               The attorney for the inquirer cited Headquarters Ruling
          Letter (HRL) 086186 dated January 2, 1990 which deals with
          several items, one of which is identical to the jewelry folder at
          issue.  The jewelry folder in HRL 086186 was classified according
          to the component material which provides the essential character.
          This classification is incorrect.

          HOLDING:

               The flocked man-made textile jewelry folder at issue is
          classifiable under subheading 4202.92.9020, HTSUSA, which
          provides for jewelry boxes and similar containers, with outer
          surface of textile materials or of plastic sheeting materials,
          other, other, other, with outer surface of textile materials,
          other, of man-made fibers.  The textile category number is 670,
          and the rate of duty is 20 percent ad valorem.

               The jewelry folder that is composed of imitation leather is
          classifiable under subheading 4202.92.9040, HTSUSA, which
          provides for jewelry boxes and similar containers, with outer
          surface of textile materials or of plastic sheeting materials,
          other, other, other.  The rate of duty is 20 percent ad valorem.

               HRL 086186, dated January 2, 1990, classified many articles,
          including a jewelry folder, item number 1775F.  The jewelry
          folder was classified by the material that imparts the essential
          character.  As this no longer reflects the position of the U.S.
          Customs Service, the portion of HRL 086186 dealing with jewelry
          folder 1775F is hereby modified accordingly pursuant to 19 CFR
          Section 177.9(d).  





















                                         -3-

               This notice is not to be applied retroactively to HRL 086186
          (19 CFR Section 177.9(d) (2) (1989)) and will not, therefore,
          affect the transaction for the importation of your merchandise
          under that ruling.  However, for the purposes of future
          transactions in merchandise of this type, HRL 086186 will not be
          valid precedent.  We recognize that pending transactions may be
          adversely affected by this modification, in that current
          contracts for importations arriving at a port subsequent to the
          release of HRL 086393 will be classified under the new ruling.
          If such a situation arises, you may, at your discretion, notify
          this office and apply for relief from the binding effects of the
          new ruling as may be dictated by the circumstances.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




































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