CLA-2 RR:CR:TE 960454 RH
Mr. Anthony Bonatesta
Vice President, Entry
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, NY 10303
RE: Classification of a jewelry box; heading 4202; paper coated
with a sheeting of plastic; subheading 4202.92; "outer surface
of"
Dear Mr. Bonatesta:
This is in reply to your letters dated March 10, April 8 and
August 18, 1997, concerning the classification of jewelry
containers. We apologize for the delay in responding to your
request.
We note that, as required by the Customs Regulations, you advised
us in writing on August 18, 1997, that the merchandise under
consideration has been imported into the United States. Section
177.5 of the Customs Regulations (19 CFR 177.5), requires each
person submitting a request for a ruling to advise the Customs
Service Office to which the request was made when any transaction
described in the ruling request becomes current and under the
jurisdiction of a Customs Service field office. The regulation
further requires the ruling requester to advise the field office
of that fact. The field office will normally withhold action
with respect to any transaction for which a ruling has previously
been requested pending the disposition of the ruling request.
We assume that you have advised the ports of entry that the
merchandise is the subject of a pending ruling request.
FACTS:
One of the samples under consideration is a jewelry box, style
617C-E(D3), which is of a kind normally sold at retail with its
contents. It is manufactured of a molded plastic box covered on
all sides but the top with plastic coated paper. The lid is made
of a compact plastic sheeting material on the exterior and a foam
base material on the interior.
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The other sample in question is a trifold jewelry folder, which
you refer to as a "pearl folder." It is manufactured of a
plastic coated paper material that covers the entire folder. It
has a snap closure and two interior elastic tabs which also have
snaps. The interior is lined with satin textile materials. It
also appears to be of a kind normally sold at retail with its
contents.
ISSUE:
What is the classification of the subject jewelry box and jewelry
folder?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
their appropriate order. Jewelry boxes are specifically listed
in heading 4202, which provides for:
Trunks, suitcases. . .and similar containers; traveling
bags. . . jewelry boxes. . . and similar containers, of
leather or of composition leather, of sheeting of
plastics, of textile materials, of vulcanized fiber or
of paperboard, or wholly or mainly covered with such
materials or with paper. (Emphasis added).
The Explanatory Notes to heading 4202, HTSUSA, which constitute
the official interpretation of the tariff at the international
level, state that articles covered by the second part of the
heading must be only "of" the materials specified therein or must
be "wholly or mainly covered with such materials or with paper."
Both the jewelry box and jewelry folder in this case are
"covered with paper" and, therefore, meet the criteria in the
Explanatory Notes for classification within heading 4202.
The next issue concerns the subheading under which to classify
the jewelry containers. At the six-digit level, the nomenclature
classifies the majority of goods in Chapter 42 by the material
which comprises the "outer surface." HQ 954021, dated November
1, 1993, citing HQ 087760, dated October 31, 1991, and HQ
087640, dated November 8, 1990. The term "outer surface of" is
not defined in Chapter 42, nor anywhere else in the HTSUSA. In
HQ 086775, dated July 9, 1990, Customs stated that the outer
surface "is that which is both visible and tactile." See 954021
and the cases cited therein. "Tactile" is defined as follows:
"1. Perceptible to the touch: TANGIBLE." "Tangible" is defined
as follows: "1a. Discernible by the touch or capable of being
touched." Webster's II New Riverside University Dictionary,
(1984) at 1178 and 1182, respectively.
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Moreover, for purposes of heading 4202, Customs resolved the
issue of what is the "outer surface of" articles made with
composite materials. See HQ 954021. Specifically, we addressed
whether jewelry box frames which were made of plastic or metal
and were covered with paper backings to which textile materials
had been applied had an outer surface of textiles or paper. In
reaching our conclusion, we said that Additional U.S. Note 2 of
Chapter 42 is instructive in understanding the meaning of "outer
surface of" when applied to composite materials [not specifically
listed in that note]. Additional U.S. Note 2 of Chapter 42
provides:
For purposes of classifying articles under subheadings
4202.12, 4202.22, 4202.32 and 4202.92, articles of
textile fabric impregnated, coated, covered or
laminated with plastics (whether compact or cellular)
shall be regarded as having an outer surface of textile
material or of plastic sheeting, depending upon whether
and the extent to which the textile constituent or the
plastic constituent makes up the exterior surface of
the article.
Customs application of this note makes it clear that a composite
material that is "of" textile for classification at the heading
level may, nonetheless, have an "outer surface of" plastic for
classification at the subheading level. HQ 954021, citing HQ
087640, HQ 087755, HQ 087210, dated May 10, 1991. In 954021,
counsel argued that the paper covering would be a paper for both
heading and subheading level classification [regardless of the
external surface]. The argument in HQ 954021 was based on the
logic that if the drafters of the Additional U.S. Notes intended
that textile and paper combinations be treated in the same way
that Additional U.S. Note 2, Chapter 42, treats plastic and
textile combinations, they would have so specified. We
disagreed with that argument and found that the absence of a note
addressing paper and textile composite materials, or other
composite materials (i.e. paper and plastic) did not evidence an
intent to interpret the term "outer surface" differently when
confronted with other component combinations. We held that the
composite paper and textile flock material that covered the
jewelry box was a paper for heading level classification (4202)
but had an "outer surface of" textile material for subheading
level classification (4202.92).
In this case, the jewelry box is constructed of molded plastic,
and the pearl folder is constructed of plastic coated paper
material. Both containers are wholly covered with paper which
has an outer surface of sheeting of plastic. It is the plastic
coating on the jewelry containers which gives them a smooth
finish and appearance. Accordingly, based on the principle of
Additional U.S. Note 2 to Chapter 42, and the rationale set forth
in HQ 954021, we find that the jewelry box and jewelry folder are
classified in subheading 4202.92, HTSUSA.
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HOLDING:
The jewelry box and jewelry folder in question are classified in
subheading 4202.92.9060 of the HTSUSA, which provides for
"Trunks, suitcases. . .and similar containers; traveling bags. .
. jewelry boxes. . . and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile
materials, of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper: Other: With
outer surface of sheeting of plastic or of textile materials:
Other: Other: Other: Other" They are dutiable at the 1998
general rate of duty at 19 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division