HQ 085520: Beaded 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 085520

                                   December 14, 1989


            CLA-2 CO:R:C:G 085520 JLJ

            CATEGORY: Classification

            TARIFF NO: 4202.92.9020

            Ms. Maggie Tang
            L. Kee & Company, Inc.
            543 Forbes Boulevard
            South San Francisco, California  94080-2019

            RE: Beaded Jewelry Box

            Dear Ms. Tang:

                You requested a tariff classification for a beaded jewelry
            box, article number 8800Z1.  Your letter and a sample of the
            jewelry box were forwarded to us.

            FACTS:

                The sample submitted with your request is a rectangular
            box measuring approximately 5 inches long, 3 1/2 inches wide
            and 2 inches high.  The interior of the box is divided into
            three compartments to hold jewelry, two of which are designed
            to hold earrings or rings.

                The box has 2 parts, a lower portion and a lid, both of
            which are composed of cardboard or paperboard covered with a
            rayon satin textile material.

                The lid is padded and covered with black plastic beads
            sewn onto the textile material. The lid is attached to the
            lower portion of the box by a piece of textile which acts as a
            hinge.

            ISSUE:

                What is the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA) classification of the instant beaded
            jewelry box?


















                                          -2-

            LAW AND ANALYSIS:

                Headquarters Ruling Letter (HRL) 085333 dealt with
            merchandise which was identical except for size.  In that
            letter, we discussed the following factors.

                Classification under the HTSUSA is made in accordance with
            the General Rules of Interpretation (GRI's).  The arrangement
            of the Harmonized System is such that virtually all goods are
            classified by application of GRI 1, that is, according to the
            terms of the headings of the tariff schedule and any relevant
            Section or Chapter Notes.

                In this case, the terms of heading 4202, HTSUSA, include
            the following:


                . . . tool bags, sports bags, bottle cases, jewelry
                boxes,  powder cases, cutlery cases and similar
                container, . . . . (Emphasis added.)

                While the relevant Legal Notes do not address articles
            such as jewelry boxes, the Explanatory Notes to heading 4202,
            HTSUSA, state that:

                The articles covered by the second part of the
                heading [i.e.,  jewelry boxes]  must, however,
                be only of the materials specified therein or
                must wholly or mainly be covered with such
                materials (the foundation may be of wood,
                metal, etc.)....

            Here, the sample jewelry boxes are "wholly or mainly covered"
            with textile materials, which is one of the specified
            materials within the subheading terms.  Accordingly,
            merchandise such as the sample goods are properly classified
            in heading 4202, HTSUSA, by application of GRI 1.  This is so
            regardless of the foundation material, which in this case is
            paperboard.  Finally, by applying GRI 1 to the subheading of
            4202, HTSUSA, we find the one subheading which includes this
            item.  Subheading 4202.92.9020, HTSUSA, classifies 'Other
            articles, with outer surface of textile materials; Other; Of
            manmade fibers', and therefore, by its terms, classifies these
            goods.

            HOLDING:

                The sample jewelry box is classified under subheading
            4202.92.9020, HTSUSA, with outer surface of textile material,
            other, other, of manmade fibers.  As such, it is dutiable at












                                          -3-

            a tariff rate of 20% ad valorem.  The textile category is 670.

                Because of the changeable nature of the statistical
            annotation, i.e., the ninth and tenth digits of the tariff
            number, and textile restraint categories, you should contact
            your local Customs office before importing this merchandise to
            determine the current status of the statistical annotation and
            import restraints or requirements.


                                       Sincerely,





                                       John Durant, Director
                                       Commercial Rulings Division












































            andersoz library 085520jlj
            6cc: Area Dir., N.Y. Seaport (NIS-Kevin Gorman)
            1cc: CITA
            JJohnson:za:12/12/89