HQ 953609: Classification of a Jewelry Box With a Paper Covered Exterior

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 953609

                          April 5, 1993

CLA-2 C0:R:C:T 953609 jlj

CATEGORY: Classification

TARIFF NO.: 4202.99.9000

Mr. Steven M. Dreyfuss
World Link Group, Inc.
P. O. Box 9703
Arnold, Maryland 21012

RE: Classification of a Jewelry Box With a Paper Covered Exterior

Dear Mr. Dreyfuss:

     In your letter of January 29, 1993, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a "Folding Top Organizer Box"
manufactured in the Peoples' Republic of China.  You submitted a
sample along with your letter.

FACTS:

     The sample submitted is a specially shaped and fitted
jewelry box made of a paperboard base material with a paper
covered exterior.  The box measures approximately 7-3/4 inches by
5-1/2 inches by 3 inches.

     The interior has a glass mirror fitted within the lid.  The
bottom portion is designed with divided compartments to contain
jewelry.  There is a bottom drawer with a textile ribbon pull.

ISSUE:

     What is the correct HTSUSA classification of the instant
box?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.

     You state that the instant box is principally used in the
United States as a display package for cosmetics.  The box is,
however, specially shaped and fitted with compartments like a
jewelry box and is of the class or kind of boxes principally used
as a jewelry box in the United States.

     Additional United States Rule of Interpretation 1 (a)
provides that:

     1. In the absence of special language or context which      
        otherwise requires--

        (a) a tariff classification controlled by use (other than
            actual use) is to be determined in accordance with   
            the use in the United States at or immediately prior 
            to, the date of importation, of goods of that class  
            or kind to which the imported goods belong, and the  
            controlling use is the principal use.

     Pursuant to Rule 1 (a), cited above, the imported box must
be classified as a jewelry box in Heading 4202.

     You received a ruling, New York Ruling Letter (NYRL) 873479
of April 29, 1992, advising you that similar merchandise was
classified under the provision for rigid boxes and cartons of
paper or paperboard in subheading 4819.50.4040, HTSUSA.

     Every Customs ruling letter is limited to the specific item
covered by that letter.  Although the descriptions of the box in
NYRL 873479 and of the instant box appear somewhat similar, the
items are different.  Without a sample of the box classified in
NYRL 873479, it is difficult to know exactly how similar or how
different the boxes are.

     Finally, Presidential Proclamation 6515 of December 16,
1992, changed the law and created additional tariff provisions
specifically covering paperboard jewelry boxes covered with paper
under Heading 4202, HTSUSA.

HOLDING:

     The jewelry box is classified under the provision for
trunks...; traveling bags...jewelry boxes...and similar
containers...wholly or mainly covered with such materials or with
paper: other: other: other, in subheading 4202.99.9000, HTSUSA,
dutiable at the rate of 20 percent ad valorem. 

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division