Classification of textile necklace/jewellery folder; suitable for long-term use.

HQ 950486 April 7, 1993 CLA-2; CO:R:C:T 950486 ch CATEGORY: Classification TARIFF NO.: 4202.92.9020 Peter J. Fitch, Esquire Fitch, King and Caffentzis 116 John Street New York, New York 10038 RE: Classification of textile necklace/jewellery folder; suitable for long-term use. Dear Fitch: This is in response to your letter of September 27, 1991, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a textile necklace/jewelry folder. A sample was provided to our office for examination. FACTS: The subject merchandise is a necklace/jewelry folder, which features a main body consisting of a cardboard piece covered with a flocked man-made textile fabric. The body measures approximately 6 1/2 inches by 4 1/2 inches. Two fabric strips are attached to the body. One end of each strip attaches to a velcro fastener. The strips are used to secure items of jewelry in place. Four fabric flaps extend from the body, and each flap may be folded inward to enclose the contents of the folder. ISSUE: What is the proper tariff classification of the necklace/jewelry folder? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order. Heading 4202, HTSUSA, covers: Trunks, Suit-Cases, Vanity-Cases, Executive-Cases, Briefcases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters and Similar Containers; Travelling- Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags, Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco- Pouches, Tool Bags, Sports Bags, Bottle-Cases, Jewellery Boxes, Powder-Boxes, Cutlery Cases and Similar Containers, of Leather or of Composition Leather, of Sheeting of Plastics, of Textile Materials, of Vulcanised Fibre or of Paperboard, or Wholly or Mainly Covered with Such Materials or With Paper. (Emphasis added). Thus, this heading encompasses the articles enumerated, as well as containers similar to these articles. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA. The EN to heading 4202 state, in pertinent part: The expression "similar containers" in this second part [of the heading] includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc. The instant folder is an article related to a jewellery roll. Hence, we conclude that it is a "similar container" for the purposes of this heading. Specifically, it is a container similar to a jewellery box. The EN to heading 4202 explicate the term "jewellery box" as follows: 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. (Emphasis added). The EN provide that a container must be "suitable for long-term use" in order for it to be classified as a "jewelry box" under heading 4202. By implication, this requirement suggests that in order for a container to be similar to a jewelry box it must also be suitable for long-term use. In your written submission, you argue that the instant article is not suitable for long-term use. Specifically, you state that this item is of such poor quality and construction that the cardboard backing is easily bent, and the folder will not withstand more than one or two uses. On this basis, you conclude that the folder cannot be classified in heading 4202. In the alternative, you would have us classify this item in heading 6307, which is the provision for other made up textile articles not more specifically described in the Nomenclature. The EN to heading 4202 specify that containers of this heading "may be rigid or with a rigid foundation, or soft and without foundation." As heading 4202 includes containers without a foundation, the folder could be classified in this heading even if imported without the cardboard backing. Therefore, the fact that the cardboard backing may be easily creased is irrelevant for the purposes of classifying the folder. Moreover, we are of the opinion that this item will withstand far more than one or two uses. We recognize that the folder is inexpensive and that there are many containers composed of more durable materials. However, this item handled with ordinary care is suitable for repetitive use over a prolonged period of time. Containers satisfying this criteria are suitable for long-term use for the purposes of heading 4202. Any attempt to further prescribe the durability requirement of this heading (i.e. length of time or number of uses) would be both futile and arbitrary. Accordingly, this article is suitable for long-term use and is classifiable in heading 4202. HOLDING: The subject merchandise is classifiable under subheading 4202.92.9020, HTSUSA, which provides for jewelry boxes and similar containers: other: with outer surface of plastic sheeting or of textile materials: other: other, other: of man- made fibers. The applicable rate of duty is 20 percent ad valorem. The textile quota category is 670. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are the subject of frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. 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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director