HQ 085379: Reconsideration of New York Ruling Letter 842236 concerning a cotton-covered jewelry box

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 085379

                                  December 7, 1989


          CLA-2 CO:R:C:G 085379 JLJ 844260

          CATEGORY: Classification

          TARIFF NO.: 4202.92.6000

          Ms. Mona Webster
          Target Stores
          33 South Sixth Street
          Minneapolis, Minnesota  55440-1392

          RE:    Reconsideration of New York Ruling Letter 842236
                 concerning a cotton-covered jewelry box


          Dear Ms. Webster:

               You requested a reconsideration of New York Ruling Letter
          (NYRL) 842236 of June 16, 1989, concerning the classification of
          a cotton-covered jewelry box imported from Taiwan.  You submitted
          a sample of the box along  with your letter.

          FACTS:

               The merchandise at issue is a cotton-covered jewelry box,
          Style 135.  It measures 4-1/2 inches by 3-1/2 inches by 1-1/2
          inches.  There is a mirror embedded on the inside of its lid.
          The top and the bottom are attached by a metal hinge running
          along the length of the back of the box.  The edges on three
          sides have gold colored metal trim, but the box is still mainly
          covered with floral patterned cotton fabric.  The interior of the
          box has special indentations intended for rings or earrings.

                NYRL 842236 of June 19, 1989, classified this jewelry box
          under the provision for jewelry boxes wholly or mainly covered
          with textile materials: other: with outer surface of the textile
          materials: other: of cotton, in subheading 4202.92.6000,HTSUSA.

          ISSUE:

               What is the correct tariff classification of the jewelry box
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA)?
















                                         -2-


          LAW AND ANALYSIS:

               You cite NYRL 842797 of June 30, 1989, which classified a
          jewelry box with a paperboard frame construction and with fabric
          shell, lining and trim as an other article of paperboard in
          subheading 4823.90.8500, HTSUSA.  You argue that, if that jewelry
          box was classified according to its paperboard frame, which was
          held to be its essential character, your Style 135 jewelry box
          should be classified according to its metal frame.

               Without a sample of the jewelry box at issue in NYRL 842797,
          we are unable to determine the extent to which that jewelry box
          is similar or dissimilar to the instant merchandise.  Many so-
          called "jewelry boxes" are all-purpose containers not so designed
          as to be dedicated for use with jewelry.  Thus, NYRL 842797 and
          NYRL 842236 are not necessarily inconsistent.  Without a sample
          of the jewelry box at issue in NYRL 842797 before us, we simply
          cannot comment upon it.

               Heading 4202 provides for jewelry boxes (whether intended
          for travel or otherwise) which are wholly or mainly covered with
          certain named materials such as textile fabrics.  Subheading
          4202.90.6000, HTSUSA, covers jewelry boxes which have an outer
          surface of cotton.

          HOLDING:

               The instant cotton-covered jewelry box, Style 135, is
          classified in subheading 4202.92.6000, HTSUSA, dutiable at the
          rate of 7.2 percent ad valorem.  Textile category 369 applies to
          this subheading.

               NYRL 842236 is affirmed.

                                        Sincerely,





                                        John Durant, Director
                                        Commercial Rulings Division



















          6 cc: Area Dir., N.Y. Seaport (NIS-341 and NIS-234)
          1 cc: D.D. Minneapolis, Minn.
          hensley library
          085379 JLJ