CLA-2 CO:R:C:E 953540 BC
Thomas J. O'Donnell
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street
Chicago, Illinois 60606
RE: Revocation of Headquarters Ruling Letter (HRL) 087760;
classification of jewelry presentation cases; jewelry boxes
Dear Mr. O'Donnell:
In HRL 087760, dated October 31, 1991, we advised you that
certain paper covered plastic jewelry boxes were classifiable
under subheading 3926.90.9050, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). We have recently reviewed that
ruling in the light of a Headquarters decision involving similar
merchandise and have concluded that the prior classification was
incorrect.
On March 3, 1993, Headquarters Ruling Letter (HRL) 951028
was issued classifying jewelry presentation cases as "jewelry
boxes," as that term appears in Heading 4202, HTSUSA. A copy of
HRL 951028 is enclosed for your reference. The jewelry
presentation cases covered by HRL 951028 are classifiable under
subheading 4202.92.9020, HTSUSA. Since HRL 087760 is
contradictory to the findings set forth in HRL 951028, it is
hereby revoked. Because the plastic jewelry boxes covered by HRL
087760 are covered with paper, they are classifiable under
subheading 4202.99.0000, HTSUSA.
This notice of revocation of HRL 087760 is issued under 19
CFR 177.9(d)(1). It is not to be applied retroactively to HRL
087760 (19 CFR 177.9(d)(2)) and will not, therefore, affect past
transactions for the importation of merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, HRL 087760 will not be valid precedent.
We recognize that pending transactions may be adversely affected
by this revocation, in that current contracts for importation
arriving at a port subsequent to this decision will be classified
pursuant to it. If such a situation arises, your client may, at
his discretion, notify this office and apply for temporary relief
from the binding effects of this decision as may be warranted by
the circumstances, pursuant to 19 CFR 177.9(e)(2). However,
please be advised that in some instances involving import
restraints, such relief may require separate approval from other
government agencies.
Sincerely,
John Durant, Director