CLA-2 CO:R:C:T 089830 KWM
TARIFF No.: 7310.29.0050
   Mr. Peter J. Fitch
   Fitch, King and Caffentzis
   116 John Street
   New York, New York  10038
   RE:  Jewelry boxes; Metal containers; Metal boxes; Point of
        purchase; textile material; textile flock; Similar
        containers; Specially fitted; Long term use.
   Dear Mr. Fitch:
        This is in response to your correspondence dated June 25,
   1991, regarding the tariff classification of merchandise
   referred to as "point of purchase packaging."  We have
   received your request for a binding classification ruling, and
   our response follows.
   FACTS:
        The merchandise at issue consists of five different
   boxes, each made of metal and covered with textile material.
   They may be generically referred to as "jewelry boxes."  Each
   box varies slightly from the other, but they may all be
   described as rectangular or square in shape with a body of
   steel or iron.  The exterior is covered with a woven textile
   fabric to which textile flock has been applied.  Some of the
   boxes have gold trim, which increases the relative value of
   the metal component, but not the relative weight.  Each box
   may or may not be imported with a paperboard insert.  The
   inner surface of each box lid is not lined.  For each style,
   your letter provides a breakdown of the boxes' component
   materials by weight and by value.  The metal component
   comprises approximately 90 percent of the weight of the
   finished article (ranging from 85.7 to 92.3%) and
   approximately 70 percent of the value (ranging from 59.5% to
   77.4%).  For the purposes of these figures, you have
   disregarded the paperboard and other materials, if present,
   since they are for our purposes de minimis.
   ISSUE:
        Are the instant boxes jewelry boxes of heading 4202,
   HTSUSA, or are they classified otherwise according to
   essential character?
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 GRI's may be applied, taken in order.
        Heading 4202, HTSUSA, would appear to encompass these
   goods in the terms of the heading.  That heading provides for,
   in pertinent part:
        4202      . . . wallets, purses, map cases, cigarette
                  cases, tobacco pouches, tool bags, sport bags,
                  bottle cases, jewelry boxes, powder cases,
                  cutlery cases and similar containers . . .
                  (Emphasis added)
        If these items are considered "jewelry boxes" of heading
   4202, HTSUSA, they would be so classified by application of
   GRI 1.  We are of the opinion, however, that these are not
   jewelry boxes as that term is used in the Nomenclature.
        The language of the tariff schedule must be read in pari
   materia, or construed as a whole with regard to the same
   subject matter.  In this case, the terms of heading 4202,
   HTSUSA, all refer to items designed or fitted to hold, protect
   or store particular goods (e.g., maps, cigarettes, bottles or
   jewelry).  Jewelry boxes of heading 4202, therefore, must be
   designed or specially fitted for holding and storing jewelry.
   In addition, the exemplars of heading 4202 are of a class of
   goods which are suitable for repeated, long-term use.  The
   jewelry boxes of heading 4202, HTSUSA, then, must be of
   substantial construction such that they can be used for long-
   term storage of jewelry.
        Of the boxes at issue here, all are adapted by means of
   inserts for the display of jewelry and related items as well
   as the transportation and protection of those items after
   purchase and up until the time of first use.  Some are fitted
   with special features for displaying the jewelry.  None of
   these items, however, are designed for repeated, long-term use
   or use with several various items as, in our opinion, heading
   4202 "jewelry boxes" would be.  In this case, the use of
   papercorad inserts is indicative of the boxes' impermanent
   nature.  Goods such as these are provided with jewelry items
   as a type of premium packaging at the point of purchase.  In
   our opinion, most will be disposed of shortly after the
   purchase, when storage in a more suitable jewelry box is
   available.  Viewed in pari materia with the other items set
   out in heading 4202, HTSUSA, it is clear to us that the term
   "jewelry boxes" does not include these goods.
        Since we find no other headings within the nomenclature
   whose terms would specifically include boxes such as these,
   GRI 1 is inconclusive.  These items must be classified by
   determining essential character on the basis of component
   materials, according to GRI's 2 and 3.  Under GRI 2, any
   reference to a material or an article made of a material
   includes goods made wholly or in part of that material.  GRI's
   3(a) & (b) hold that goods such as these which are prima facie
   classifiable under two or more headings are classified by
   determining which of the component materials provides the
   goods with its essential character.  The Explanatory Notes to
   GRI 3(b) indicate that there are no hard and fast rules for
   determining essential character.  Each case involves an
   individual evaluation of such factors as weight, value, bulk,
   marketability, etc.  The samples at issue here are composite
   goods which should be classifiable as products of textile or
   metal, depending upon which of these materials gives the
   product its essential character.
        In this case, the metal body or frame of each box
   contributes the overwhelming majority of both weight and value
   of the finished product.  In addition, the steel body of the
   box affords to the merchandise the protective features
   desirable in such a box.  We find that the essential character
   of the box is that of the metal shell.
        Your letter asks that we consider the classification of
   the boxes with and without the paperboard inserts.  As noted,
   the paperboard material is a de minimis component material.
   In addition, we do not consider the boxes without inserts to
   be incomplete articles.  The character of these boxes is
   established by the metal shell and textile exterior.
   Therefore, whether the boxes are imported with or without
   inserts, and with or without inner lid linings, they are
   classified under that provision which pertains to the metal
   shell.
   HOLDING:
        The merchandise, referred to by style numbers 321R, 621R,
   322R, 319R, and 602R are classified in subheading
   7310.29.0050, HTSUSA, as boxes or steel, having a capacity of
   less than 50 liters, other, other.  Goods of that
   classification may be imported free of duty.
Sincerely,
                                      John A. Durant
                                      Director
                                      Commercial Rulings Division