Mr. Richard L. Huffman
Baden Kramer Huffman & Brodsky, P.C.
20 Broad Street
New York, N.Y. 10005
RE: The tariff classification of jewelry boxes from China
Dear Mr. Huffman:
In your letter dated October 1, 1996, you requested a
classification ruling. The request is on behalf of Jewelry Box
Corporation of America.
You have submitted samples of four lidded containers of
various constructions and have indicated that the articles should
be classified within the tariff provision 4202.99.1000,
Harmonized Tariff System of the United States, Annotated
(HTSUSA). Tariff number 4202.99.1000 provides in part for other
containers of Heading 4202, HTSUSA, of materials other than
leather, composition leather, sheeting of plastics, textile
materials, vulcanized fiber or paperboard) wholly or mainly
covered with paper, of plastics. The samples are identified as
styles numbers 72155 (CONCORD), K550 (Leatherette), K907 (
Leatherette) and 99002R (Metropolitan).
The four samples are containers of a kind similar to those
usually given to purchasers of jewelry at the point of purchase
of the jewelry. Each item is a lidded container which has been
specially fitted to contain a specific type of jewelry.
Style 72115 is fitted to contain a pair of earrings. It is
constructed of a molded plastic shell which is covered entirely
on the exterior with a flocking of man-made textile materials.
The flocking appears to have been sprayed onto the surface of the
molded shell and is adhered to a adhesive base or glue. The
flocking material itself is considered to be a textile material
as provided in tariff subheading 5601.30, HTSUSA, which provides
for " Textile flock and dust and mill neps". The interior is of
a flocked insert and man-made textile lining materials.
Styles K550 and K907 are fitted to contain a watch or
bracelet. Each are constructed of a molded plastic shell which
is covered entirely with a " leatherette" material. The material
is said to be of a paper with a covering of a compact plastic
film. The plastic film is synonymous with a plastic sheeting and
is of a kind classified in Heading 3921, HTSUSA, which provides
in part for " other plates, sheets, film and strip, of plastic".
As a composite, the material appears to be a plastic sheeting of
Heading 3921. The interior is of a flocked insert and man-made
textile lining materials.
Style 99002R is fitted to contain a ring. It is constructed
of a molded plastic shell which is wholly covered with a sheeting
of plastic. The sheeting of plastic is composed of a fabric
backed cellular plastics of the kind classified within Heading
3921, HTSUSA. The interior is similarly fitted as above.
The samples submitted are articles of a kind similar to those
enumerated in Heading 4202, HTSUSA, which includes the reference
to " jewelry boxes". The Explanatory Notes, Heading 4202, at
page 661, provide guidance as to the interpretation and scope of
the term " jewelry boxes ". Containers which are of a kind
normally given to purchasers at retail upon purchase of a piece
of jewelry and are considered to be suitable for long-term use
are included within the scope. The instant articles meet the
requirements and are therefore articles of a kind similar to
those of Heading 4202.
Heading 4202 is divided by a semi-colon. The articles which
appear after the semi-colon, and similar containers must be of
one of the name materials or wholly or nearly cover with such
materials. Materials such as textile, sheeting of plastic and
paper are some of those enumerated. The initial subheadings are
further modified by providing that the material of which the
"outer surface" is composed will control clasification. Any
article which is found to be classifiable within Heading 4202 and
cannot be classified within a particular subheading will fall to
the final provision of " Other " at subheading number 4202.99.
Each of the samples submitted are articles of a kind similar to
those of the second half of the Heading and are more specificaly
provided in a subheading other than 4202.99.
The applicable subheading for style 72155 will be tariff
number 4202.92.9015,Harmonized Tariff Schedule of the United
States (HTS), which provides, in part, for other containers, with
outer surface of sheeting of plastic or of textile materials,
other, other, with outer surface of textile materials, jewelry
boxes of a kind normally sold at retail with their contents. The
duty rate will be 19.5% ad valorem.
The applicable subheading for styles 99002R, K550 and K907
will be tariff number will be tariff number 4202.92.9040, HTS,
which provides, in part for other containers, with outer surface
of sheeting of plastic or of textile materials, Other, other,
other. The duty rate will be 19.5% ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Kevin
Gorman at 212-466-5893.
Roger J. Silvestri