Reconsideration of New York Ruling Letter 842236 concerning a cotton-covered jewelry box

HQ 085379 December 7, 1989 CLA-2 CO:R:C:G 085379 JLJ 844260 CATEGORY: Classification TARIFF NO.: 4202.92.6000 Ms. Mona Webster Target Stores 33 South Sixth Street Minneapolis, Minnesota 55440-1392 RE: Reconsideration of New York Ruling Letter 842236 concerning a cotton-covered jewelry box Dear Ms. Webster: You requested a reconsideration of New York Ruling Letter (NYRL) 842236 of June 16, 1989, concerning the classification of a cotton-covered jewelry box imported from Taiwan. You submitted a sample of the box along with your letter. FACTS: The merchandise at issue is a cotton-covered jewelry box, Style 135. It measures 4-1/2 inches by 3-1/2 inches by 1-1/2 inches. There is a mirror embedded on the inside of its lid. The top and the bottom are attached by a metal hinge running along the length of the back of the box. The edges on three sides have gold colored metal trim, but the box is still mainly covered with floral patterned cotton fabric. The interior of the box has special indentations intended for rings or earrings. NYRL 842236 of June 19, 1989, classified this jewelry box under the provision for jewelry boxes wholly or mainly covered with textile materials: other: with outer surface of the textile materials: other: of cotton, in subheading 4202.92.6000,HTSUSA. ISSUE: What is the correct tariff classification of the jewelry box under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? -2- LAW AND ANALYSIS: You cite NYRL 842797 of June 30, 1989, which classified a jewelry box with a paperboard frame construction and with fabric shell, lining and trim as an other article of paperboard in subheading 4823.90.8500, HTSUSA. You argue that, if that jewelry box was classified according to its paperboard frame, which was held to be its essential character, your Style 135 jewelry box should be classified according to its metal frame. Without a sample of the jewelry box at issue in NYRL 842797, we are unable to determine the extent to which that jewelry box is similar or dissimilar to the instant merchandise. Many so- called "jewelry boxes" are all-purpose containers not so designed as to be dedicated for use with jewelry. Thus, NYRL 842797 and NYRL 842236 are not necessarily inconsistent. Without a sample of the jewelry box at issue in NYRL 842797 before us, we simply cannot comment upon it. Heading 4202 provides for jewelry boxes (whether intended for travel or otherwise) which are wholly or mainly covered with certain named materials such as textile fabrics. Subheading 4202.90.6000, HTSUSA, covers jewelry boxes which have an outer surface of cotton. HOLDING: The instant cotton-covered jewelry box, Style 135, is classified in subheading 4202.92.6000, HTSUSA, dutiable at the rate of 7.2 percent ad valorem. Textile category 369 applies to this subheading. NYRL 842236 is affirmed. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: Area Dir., N.Y. Seaport (NIS-341 and NIS-234) 1 cc: D.D. Minneapolis, Minn. hensley library 085379 JLJ