CLA-2 CO:R:C:G 087787 KWM
Mr. Y. Hagihara
2-13, Akasaka 8-Chome
Tokyo 107, Japan
RE: Pearl folders; Jewelry boxes and similar containers; Of
textile material; Outer surface of textile materials.
Dear Mr. Hagihara:
This will acknowledge receipt of your letter dated August
17, 1990, requesting a binding classification ruling for pearl
folders. We have examined the sample you provided, and find
that the folder should be classified as set forth below.
The goods at issue here are referred to as "pearl
folders." They are square folders designed to hold a
necklace. The item measures approximately 6 inches by 8
inches when closed. Both the interior and exterior are
covered by a flocked material with a velveteen appearance.
The flocked textile is composed of 48 percent acrylic, 32
percent rayon and 20 percent cotton. On the inside, two
straps snap to the body of the folder to hold a necklace in
place, and two "flaps" cover the necklace. The ends of the
folder are creased and fold back across each other to form the
outer closure. The folder is suitable for long-term, repeated
What is the classification of the folders under the
Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail 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 the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRIs may be applied, taken in order.
Heading 4202, HTSUSA, provides for, inter alia:
4202 . . . tool bags, sports bags, bottle cases,
jewelry boxes. . . and similar containers. .
.,of textile materials . . .or of paperboard,
or wholly or mainly covered with such
(Emphasis added). In reference to the items of heading 4202,
HTSUSA, the Explanatory Notes to the HTSUSA indicate that
containers similar to jewelry boxes are "specially shaped or
fitted to contain one or more pieces of jewelry" and are "of
the type in which articles of jewelry are presented and sold
and which are suitable for long term use." The instant
folders meet these criteria. It is our opinion that the terms
of heading 4202, HTSUSA provide for these goods eo nomine.
Within heading 4202, HTSUSA, goods are classified
according to material which comprises their outer surface.
The outer surface is that which is visible and tactile; the
exterior surface. In this case, the exterior surface is
comprised of the textile material composed of 80% man-made
materials. Subheading 4202.92.9020, HTSUSA, provides for
other articles with an outer surface of textile materials, of
man-made fibers. This subheading provides for the instant
goods by application of GRI 1.
The instant goods, a pearl folder wholly covered with
textile material, with an outer surface of man-made textile
material, is classified in subheading 4202.92.9020, HTSUSA.
The goods are dutiable at the rate of 20 percent ad valorem.
The textile visa category associated with this classification
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of
international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most
current information available, we suggest 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 your
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
your local Customs office prior to the importation of this
merchandise to determine the current status of any import
restraints or requirements.
John A Durant
Commercial Rulings Division