HQ 953929: Revocation of NYRL 837714; classification of pendant and bracelet boxes from Thailand.

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 953929

                         April 30, 1993

CLA-2 CO:R:C:T  953929 ch

CATEGORY:  CLASSIFICATION

TARIFF NO.:  4202.92.9020; 4202.92.1000

Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, California  90045

RE:  Revocation of NYRL 837714; classification of pendant
     and bracelet boxes from Thailand.

Dear Mr. Langtry:

     New York Ruling Letter (NYRL) 837714, dated March 1, 1989,
concerned the classification of a pendant box and a bracelet box
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  We have had occasion to review this ruling
and find that the classification of said merchandise under
heading 3923, HTSUSA, is in error.

FACTS:

     The pendant box has a shell of plastic and an outer surface
of a woven man-made velveteen.  The inner inserts are composed of
cardboard covered with a textile material.

     The bracelet box has a shell of plastic and an outer surface
of non-coated paper.  Inside, there is a cardboard insert covered
with a textile material, with a foamed plastic between the
cardboard and the textile material.

     In NYRL 837714, both the pendant and bracelet boxes were
classified under subheading 3923.10.0000, which provides for
articles for the conveyance or packing of goods, of plastics,
boxes and similar articles.

ISSUE:

     Whether the pendant and bracelet boxes are classified under
heading 3923, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, or heading 4202,
HTSUSA, which provides for, inter alia, jewelry boxes and similar
containers?

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, if the pendant and bracelet boxes are "jewellery boxes" as
contemplated by the tariff schedule, they are classifiable under
heading 4202.  Moreover, pursuant to Chapter 39, note 2(h),
articles classifiable under heading 4202 cannot be classified in
Chapter 39.  

     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.

     In April, 1988, the United States formally raised the issue
of the scope of the term "jewellery boxes" with the Harmonized
System Committee (HSC).  Ultimately, the HSC amended the EN to
heading 4202 so as to clarify the meaning of this term.  This
amendment became effective on January 1, 1990, and reads as
follows:

     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 language makes it clear that boxes used in the presentation
and sale of jewelry and suitable for long-term use are included
in the term "jewellery boxes."  We are of the opinion that the
instant pendant and bracelet boxes are used for the presentation
and sale of jewelry.  In addition, they are suitable for long
term use, as they may be used after sale to store and protect
their contents.  Accordingly, the pendant and bracelet boxes are
"jewellery boxes" and are classifiable under heading 4202. 
Pursuant to Chapter 39, note 2(h), they cannot be classified as
articles of plastic under heading 3923.

HOLDING:

     The pendant box is classifiable under subheading
4202.92.9020, HTSUSA, which provides for jewelry boxes:  other: 
with outer surface of plastic sheeting or of textile materials: 
other:  other, with outer surface of textile materials:  other: 
of man-made fibers.  The applicable rate of duty is 20 percent ad
valorem.  The textile quota category is 670.

     The bracelet box is classifiable under subheading
4202.99.1000, HTSUSA, which provides for jewelry boxes:  other: 
of materials (other than leather, composition leather, sheeting
of plastics, textile materials, vulcanized fiber or paperboard)
wholly or mainly covered with paper:  of plastics.  The
applicable rate of duty is 3.4 percent ad valorem.

     This notice to you should be considered a revocation of NYRL
837714 under 19 CFR 177.9(d)(1).  We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it. 
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances. 
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.  

                         Sincerely,



                         John Durant, Director