HQ 953688: Classification of jewelry boxes used in the retail sale ofjewelry; plastic jewelry boxes covered with paper; suitable forlong 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 953688

                         August 26, 1993

CLA-2 CO:R:C:T 953688 BC

CATEGORY:  Classification

TARIFF NO.:  4202.99.1000

Peter J. Fitch, Esq.
FITCH, KING AND CAFFENTZIS
116 John Street
New York, New York 10038

RE:  Classification of jewelry boxes used in the retail sale of
jewelry; plastic jewelry boxes covered with paper; suitable for
long term use

Dear Mr. Fitch:

     This responds to your letter of March 17, 1993, wherein you
requested a binding ruling on the classification of two jewelry
boxes used in the retail sale of jewelry.

FACTS:

     Box 1 is a hinged lidded box in the shape of an octagon.  It
is constructed of plastic that is covered with paper, and it
measures 1 and 7/16 inches in height.  Inside the box is a
textile covered foam insert that is slotted for insertion of a
ring or other piece of jewelry.  The interior of the lid is lined
with textile material.  Box 2 also is made of paper covered
plastic.  It is heart shaped and measures 3/4 of an inch across
and 1 and 1/2 inches in height.  It has a removable lid that is
lined with a cardboard insert.  The bottom contains a foam
support covered by a cardboard insert that is slotted to hold a
piece of jewelry.  Both boxes are used in the retail sale of
jewelry.

ISSUE:

     What is the proper classification for the jewelry boxes at
issue?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) 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. 

     The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise.  The EN's 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 HTSUS.  In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance 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, endorsing use of
the EN's in the classification of goods.  23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

     The EN for heading 42.02, HTSUS, in pertinent part, provides
the following:

     The term "jewellery boxes" covers not only boxes
     specially designed for keeping jewellery [the ordinary
     kind], 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.

     You contend that Box 1 is classifiable as a jewelry box
under subheading 4202.99.1000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), in accordance with the above
EN.  You further contend that Box 2 is classifiable as a box made
of plastic under subheading 3923.10.0000, HTSUSA, since it does
not meet the "suitable for long term use" standard of the above
EN.  The issue therefore has to do with the meaning of the phrase
"suitable for long term use" as set forth in the EN.

     In Headquarters Ruling Letter (HRL) 951028, we classified
jewelry boxes similar to those at issue here.  Jewelry boxes of
this general type - that is, those used in the retail sale of
jewelry and other items - are usually made of plastic,
paperboard, or metal and are covered with a decorative textile
material or paper.  Some are more expensive than others,
depending on the quality of the materials used. 

     In HRL 951028, we found that customers often keep these
jewelry boxes to store the item purchased.  Also, we found that
jewelry boxes of this kind are generally made of sufficiently
sturdy construction to perform this protective storage function. 
We did not set a standard in length of time that a jewelry box
would have to be capable of lasting in order to be considered
suitable for long term use.  Instead, it is our view that a
jewelry box that is durable enough, or otherwise adequately
constructed, to provide protective storage will be considered
suitable for long term use.  The samples examined in the instant
case, if used with ordinary care, are capable of providing
protective storage and of being used repeatedly.  Thus, they are
suitable for long term use.  While Box 1 is of sturdier
construction than Box 2, Box 2 is adequately constructed to
provide protective storage over a prolonged period.

     Based on the foregoing, we conclude that both Box 1 and Box
2 are classifiable, under GRI 1, as jewelry boxes of the kind
described in the above EN.

HOLDING:

     The paper covered jewelry boxes at issue, used in the retail
sale of jewelry, are classifiable as jewelry boxes under
subheading 4202.99.1000, HTSUSA: " [J]ewelry boxes . . . of
leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanized fiber or of paperboard, or
wholly or mainly covered with such materials or with paper:
Other: 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 duty rate is 3.4 per cent ad valorem.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division