us-cbp-cross-rulings-hq-950486•HQ 950486: Classification of textile necklace/jewellery folder; suitable for long-term use.
HQ 950486: Classification of textile necklace/jewellery folder; suitable for long-term use.
us-cbp-cross-rulings-hq-950486HQ 950486: Classification of textile necklace/jewellery folder; suitable for long-term use.Guidance
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 950486
April 7, 1993
CLA-2; CO:R:C:T 950486 ch
CATEGORY: Classification
TARIFF NO.: 4202.92.9020
Peter J. Fitch, Esquire
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Classification of textile necklace/jewellery folder;
suitable for long-term use.
Dear Fitch:
This is in response to your letter of September 27, 1991,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a textile
necklace/jewelry folder. A sample was provided to our office for
examination.
FACTS:
The subject merchandise is a necklace/jewelry folder, which
features a main body consisting of a cardboard piece covered with
a flocked man-made textile fabric. The body measures
approximately 6 1/2 inches by 4 1/2 inches. Two fabric strips
are attached to the body. One end of each strip attaches to a
velcro fastener. The strips are used to secure items of jewelry
in place. Four fabric flaps extend from the body, and each flap
may be folded inward to enclose the contents of the folder.
ISSUE:
What is the proper tariff classification of the
necklace/jewelry folder?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, covers:
Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
Briefcases, School Satchels, Spectacle Cases, Binocular
Cases, Camera Cases, Musical Instrument Cases, Gun
Cases, Holsters and Similar Containers; Travelling-
Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
Pouches, Tool Bags, Sports Bags, Bottle-Cases,
Jewellery Boxes, Powder-Boxes, Cutlery Cases and
Similar Containers, of Leather or of Composition
Leather, of Sheeting of Plastics, of Textile Materials,
of Vulcanised Fibre or of Paperboard, or Wholly or
Mainly Covered with Such Materials or With Paper.
(Emphasis added).
Thus, this heading encompasses the articles enumerated, as well
as containers similar to these articles.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
The EN to heading 4202 state, in pertinent part:
The expression "similar containers" in this second part
[of the heading] includes note-cases, writing-cases,
pen-cases, ticket-cases, needle-cases, key-cases,
cigar-cases, pipe-cases, tool and jewellery rolls,
shoe-cases, brush-cases, etc.
The instant folder is an article related to a jewellery roll.
Hence, we conclude that it is a "similar container" for the
purposes of this heading. Specifically, it is a container
similar to a jewellery box.
The EN to heading 4202 explicate the term "jewellery box" as
follows:
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. (Emphasis
added).
The EN provide that a container must be "suitable for long-term
use" in order for it to be classified as a "jewelry box" under
heading 4202. By implication, this requirement suggests that in
order for a container to be similar to a jewelry box it must also
be suitable for long-term use.
In your written submission, you argue that the instant
article is not suitable for long-term use. Specifically, you
state that this item is of such poor quality and construction
that the cardboard backing is easily bent, and the folder will
not withstand more than one or two uses. On this basis, you
conclude that the folder cannot be classified in heading 4202.
In the alternative, you would have us classify this item in
heading 6307, which is the provision for other made up textile
articles not more specifically described in the Nomenclature.
The EN to heading 4202 specify that containers of this
heading "may be rigid or with a rigid foundation, or soft and
without foundation." As heading 4202 includes containers without
a foundation, the folder could be classified in this heading even
if imported without the cardboard backing. Therefore, the fact
that the cardboard backing may be easily creased is irrelevant
for the purposes of classifying the folder.
Moreover, we are of the opinion that this item will
withstand far more than one or two uses. We recognize that the
folder is inexpensive and that there are many containers composed
of more durable materials. However, this item handled with
ordinary care is suitable for repetitive use over a prolonged
period of time. Containers satisfying this criteria are suitable
for long-term use for the purposes of heading 4202. Any attempt
to further prescribe the durability requirement of this heading
(i.e. length of time or number of uses) would be both futile and
arbitrary. Accordingly, this article is suitable for long-term
use and is classifiable in heading 4202.
HOLDING:
The subject merchandise is classifiable under subheading
4202.92.9020, HTSUSA, which provides for jewelry boxes and
similar containers: other: with outer surface of plastic
sheeting or of textile materials: other: other, other: of man-
made fibers. The applicable rate of duty is 20 percent ad
valorem. The textile quota category is 670.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
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