CLA-2-48:S:N8:234 884965
Mr. Armando S. Trevino
A and A Customs Brokerage Services, Inc.
415 So. International Blvd.
P.O. Box AA
Hidalgo, Texas 78557
RE: The tariff classification of jewelry display units, of
composite materials (paperboard, metal, wood, plastic,
textile), from Mexico.
Dear Mr. Trevino:
In your letter dated March 11, 1993, on behalf of
Chippenhook (Lewis- ville, Texas), you requested a tariff
classification ruling.
The items in question are various articles upon which pieces
of jewelry may be placed and exhibited for sale. The displays
are of a kind used only in the jewelry selling business, and are
unsuitable for use as packaging or for home storage.
Samples and photographs were submitted and will be retained
for reference.
Item (1), "Oval Neck Form & Wedge" (SM 59H13), simulates a
"miniature neck form of a person." It is composed of wood and
paperboard parts over which a "pearl gray leatherette" covering
has been stretched and glued. You refer to this covering as a
polyurethane plastic material, and our examination confirms that
it can be considered a plastic for tariff purposes. (It appears
to be made of cellular plastics backed with textile for
reinforcement.) Two pliable wires attached to the top edge of
the neck form will aid in fastening the jewelry pieces to be
displayed on the unit.
The applicable subheading for the "Oval Neck Form & Wedge"
will be 4823.90.8500, Harmonized Tariff Schedule of the United
States (HTS), which provides for other (non-enumerated) articles
of paper or paperboard. The rate of duty will be 5.3%.
Item (2), "Single Charm with Side Hook" (SM 42 C04) is a
small (about 2" x 3 1/2") sheet of metal, said to be iron,
which has been bent into an "L" shape, making it suitable for
standing. It is entirely covered with the same type of gray
"leatherette" plastic described above. Attached to the front
side (which also incorporates a thin center layer of foam padding
between the metal and the covering), is a brass hook upon which
small jewelry items may be hung.
The applicable subheading for the "Single Charm with Side
Hook" display will be 7326.90.9090, HTS, which provides for other
(non-enumerated) articles of iron or steel. The rate of duty
will be 5.7%.
Item (3), "Six Pendant with Envelope Tray" (SM 24 B30), is
described as "an open type case having six compartments which are
individually covered by six square (2 1/4" x 2") pillow-like lids
with a single cloth loop on each top. This loop is used to pull
up and open each compartment." You indicate that neck chains
attached to pendants would lie inside the compartments, leaving
the pendants themselves on the outside for easy viewing. This
display is constructed of hard plastic, wood and paperboard, and
it again features the gray "leatherette" plastic exterior
covering.
Item (4), "Twelve Single Ladies Ring Tray" (SM 24 B3B), is
described as an open case with twelve slot-type openings (lined
with plastic foam covered with textile fabric) into which rings
can be inserted for display. As with item (3), the top section
of this unit "sits at a slight angle over a wedge piece of
compressed wood." Overall, the article is constructed of
plastic, wood and paperboard, and is covered with gray
"leatherette" plastic.
Item (5), "Pillow Platform Flat Top" (SM PWF 2), is a flat
board unit that sits on a hollow block base. The platform, which
measures 10" x 18", is intended to serve as "a stand which
focuses attention to the jewelry items that it displays." No
sample of this item was submitted, but in a telephone
conversation supplementing the photos and description furnished
with your letter, you stated that the article is made of plastic,
wood and paperboard, and is again covered with the gray
"leatherette" plastic.
The applicable subheading for items (3), (4) and (5), "Six
Pendant With Envelope Tray," "Twelve Single Ladies Ring Tray" and
"Pillow Platform Flat Top" will be 4823.90.8500, HTS, which
provides for other (non-enumerated) articles of paper or
paperboard. The rate of duty will be 5.3%.
Articles classifiable under subheadings 4823.90.8500 and
7326.90.9090, HTS, which are products of Mexico, are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
The above classifications are based on General Rule of
Interpretation 3(c), HTS. In each instance, we believe that no
single component material imparts the product's essential
character, resulting in the choice of the tariff heading which
appears last in numerical order among those which equally merit
consideration. Accordingly, in view of your statement that some
substitutions of component materials may be made among the
various articles, we caution that this ruling will not
necessarily be applicable if and when such changes are made.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport