Classification of watch box; flocked textile covered watchbox; jewelry box; flocking; jewelry presentation case; HRL 951028

HQ 950396 April 6, 1993 CLA-2 CO:R:C:T 950396 BC CATEGORY: Classification TARIFF NO.: 4202.92.9030 Michael B. Berger, Esq. Berger & Eiss 5792 Main Street Buffalo, New York 14221 RE: Classification of watch box; flocked textile covered watch box; jewelry box; flocking; jewelry presentation case; HRL 951028 Dear Mr. Berger: This responds to your letter of October 3, 1991, wherein you requested a binding classification ruling on watch boxes of the kind in which a watch is presented and/or sold at retail. Two samples were submitted by your client in a companion case (HRL 950727) for observation. By your reference to them in your October 3, 1991, letter, you incorporate them here; they thus form the basis for this classification determination. FACTS: The watch boxes at issue are sturdy plastic framed cases that are covered with a flocked textile material. The textile flocking is applied directly to the plastic frame which has been coated with an adhesive. The boxes are shaped to hold a watch placed outstretched from one end of the watchband to the other. ISSUE: What is the proper classification for the flocked textile covered watch boxes at issue? LAW AND ANALYSIS: The question asked in this case can be answered by reference to Headquarters Ruling Letter (HRL) 951028, issued on March 3, 1993. Therein, we classified jewelry presentation cases, the kind in which jewelry (including watches) and other articles are presented and sold at retail, under heading 4202, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Such cases are jewelry boxes or similar containers, as set forth in the heading. The Explanatory Notes (EN's) for Chapter 42.02, Harmonized Commodity Description and Coding System, p. 613, clarify the meaning of the term "jewelry boxes," as it appears in heading 4202, HTSUSA: The term "jewellery boxes" covers not only boxes specially designed for keeping jewellery, but also similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewellery and normally lined with textile material, of the type in which articles of jewellery are presented and sold and which are suitable for long-term use. As stated in HRL 951028, this language "makes it clear that cases used in the presentation and sale of jewelry are included in the term 'jewelry boxes' in heading 4202. Because these cases are 'jewelry boxes,' [similar] cases used in the presentation and sale of other articles are 'similar containers' as that phrase appears in the heading." The watch boxes at issue fall within the meaning of the term "jewelry boxes" in heading 4202, HTSUSA. They are sufficiently well constructed to be considered suitable for long term use, as set forth in the EN. Since they are covered with a textile flocking material that by itself would be classifiable under subheading 5601.30, HTSUS, they are classifiable under subheading 4202.92.9030, HTSUSA. Another relevant issue, raised by your client in the companion case HRL 950727, is addressed in HRL 951028. There, we stated the following regarding presentation cases imported without inserts, or inner padding, as your client put it: "We believe that a presentation case without an insert and/or internal lining has the essential character of such a case in a finished condition. The essential character of these cases is established by the protective frame of plastic, metal, or paperboard; the characteristic lidded style; the characteristic outer coverings (textile, leather, composition leather, decorative paper, etc.); the particular dimensions (size and shape) of the case that suggest the identity of the kind of article contained inside; and other characteristic features (which may or may not be evidenced), such as hinges, cushioning, embroidery, or other artwork." Based on the foregoing, we stated in HRL 951028 that an unfinished presentation case would be classifiable as a completed article. Enclosed, please find a copy of HRL 951028. It discusses in greater detail the issue presented in the instant case. HOLDING: The flocked textile covered watch cases at issue are classifiable as "jewelry boxes" under subheading 4202.92.9030, HTSUSA. The duty rate is 20% ad valorem and the textile restraint category is 870. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division Enclosure