HQ 953398: Classification of watch folder made of cardboard and textilecovered plastic sheeting; flock; jewelry box; similar container;suitable for long term use

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 953398

                       September 15, 1993

CLA-2 CO:R:C:T 953398 BC

CATEGORY:  Classification

TARIFF NO.:  4202.92.9015

Jack Barouh
Tempus International Corporation
19 West Flagler Street
Suite 511
Miami, Florida 33130

RE:  Classification of watch folder made of cardboard and textile
covered plastic sheeting; flock; jewelry box; similar container;
suitable for long term use 

Dear Mr. Barouh:

     This responds to your letter of December 18, 1992, wherein
you requested a classification ruling regarding a watch folder
made of textile covered plastic sheeting sewn over a cardboard
frame.  A sample was provided for our examination.

FACTS:

     You described the watch folder as a "[b]lack flocked acrylic
velour pouch with plated corners" used as packaging for watches. 
In fact, it is a container that is more in the nature of a folder
designed to hold a watch.  It is made of plastic sheeting which
has been covered by a (man-made) textile flock material.  A
cardboard frame has been sewn between two layers of the flocked
sheeting material.  The top half of the folder folds over the
bottom half, covering a pocket into which a watch is placed.  The
corners of the top flap are covered with brass colored metal
protectors.  In its open condition, it is 9 1/2 by 4 1/2 inches;
folded over, it is 9 1/2 by 2 7/16 inches.

ISSUE:

     What is the proper classification for the watch folder at
issue?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI).  GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes.  Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order. 

     Heading 4202, HTSUSA, covers the following:

     Trunks, suitcases, vanity cases, attache cases,
     briefcases, school satchels, spectacle cases, binocular
     cases, camera cases, musical instrument cases, gun
     cases, holsters and similar containers; travelling
     bags, toiletry bags, knapsacks and backpacks, handbags,
     shopping bags, wallets, purses, map cases, cigarette
     cases, tobacco pouches, tool bags, sports bags, bottle
     cases, jewelry boxes, powder cases, cutlery cases 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 or with paper.

     The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level. 
While not legally binding, they represent the considered views of
classification experts of the Harmonized System Committee.  It
has been the practice of the Customs Service to follow, whenever
possible, the terms of the EN's when interpreting the HTSUSA.  In
Treasury Decision (T.D.) 89-80, Customs stated that the EN's
should always be consulted when classifying merchandise.  (See
T.D. 89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, that endorses the
use of EN's in the classification of merchandise.  23 Cust. Bull.
379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

     The EN's to heading 42.02 state, in pertinent part, the
following (emphasis supplied):

     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 EN sets forth that there are two kinds of jewelry
boxes.  The first could be referred to as the ordinary kind, or,
as the EN puts it, "boxes specially designed for keeping
jewellery."  This is the kind designed to hold several to many
items of jewelry.  Usually, these are used for storage in the
home, but some (generally a smaller size) are designed also for
travel.  The second are the kind used in the retail sale of
jewelry and similar items, as described in the underlined portion
of the EN. 

     The watch folder at issue is used in the retail sale of a
watch and is specially shaped or fitted to contain that watch. 
The pocket into which the watch is placed and the flap that
covers the pocket offer protection for the watch.  The watch
folder, when handled with ordinary care, is adequately
constructed to be suitable for repeated use over a prolonged
period of time as a travel or storage folder.  Thus, it is
suitable for long term use.

     Consequently, the watch folder is classifiable under heading
4202, HTSUSA, in accordance with the above EN.  Because the
material that comprises the outer surface is textile flock,
classification will be under the subheading covering jewelry
boxes with outer surface of textile materials.

HOLDING:

     The watch folder here at issue, made of textile flock
covered plastic sheeting sewn over a cardboard frame, is
classifiable under subheading 4202.92.9015, HTSUSA: Trunks,
suitcases, . . . jewelry boxes . . . : Other: With outer surface
of sheeting of plastics or of textile materials: Other: Other:
With outer surface of textile materials: Other, jewelry boxes of
a kind normally sold at retail with their contents.  The
applicable duty rate is 20% ad valorem.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division