Reconsideration of District Ruling 871196, dated February 23, 1992, as to a Watch Box Made of Molded Plastics Material Covered with Paper, DD 871196 Modified

HQ 951650 April 6, 1993 CLA-2 CO:R:C:F 951650 ALS TARIFF NO.: 4202.99.1000 Ms. Renee I. Abend Davies, Turner and Company 90 Washington St. New York, New York 10006 RE: Reconsideration of District Ruling 871196, dated February 23, 1992, as to a Watch Box Made of Molded Plastics Material Covered with Paper, DD 871196 Modified Dear Ms. Abend: In the referenced letter you were advised that the subject watch boxes were classifiable under subheading 3926.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) as other articles of plastics and articles of other materials of headings 3901 to 3914. A change to heading 4202 has caused us to reconsider the result reached in that ruling which was issued by our Miami, Florida District Office. FACTS: The article under consideration is a watch box of molded plastic material covered with paper. ISSUE: What is the proper classification of a plastic watch box covered with paper?  - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRI's are applied taken in order. The watch box was classified under subheading 3926.90.9090, HTSUSA, under the provision for other articles of plastics and articles of other materials. In reconsidering this classification we have concluded that the watch box would be more appropriately classified under subheading 4202.99.1000, HTSUSA, the provision for other bags/cases with an outer surface of paper. Heading 4202, HTSUSA, which covers handbags, jewelry boxes and similar containers of plastics, provides that an article must meet two basic criteria to be classifiable thereunder. It must be one of, or similar to, articles named therein, and it must be "of...or wholly or mainly covered" with one of the specified materials, paper as herein pertinent. Prior to the amendment of heading 4202, effective January 1, 1993, it did not provide for plastic watch boxes covered with paper. Your watch box was accordingly classified in Chapter 39 as you were notified. With the amendment of heading 4202, effective January 1, 1993, which added the phrase "or with paper" to the types of material which can cover an article classifiable thereunder, your watch box composed of plastics covered with paper, meets the material requirements for goods covered by that heading. HOLDING: Watch boxes made of molded plastic covered with paper are classifiable under subheading 4202.99.1000, HTSUSA, the provision for other bags/cases with outer surfaces of paper. Such articles are subject to a general rate of duty of 3.4 percent ad valorem. DD Ruling 871196 of February 23, 1992, is modified in accordance with the above holding pursuant to section 177.9(d), Customs Regulations (19 CFR 177.9(d)).  - 3 - Such articles, if the product of Thailand, which meet the requirements of General Note 3(a)(ii), HTSUSA, regarding the Generalized System of Preferences (GSP), are eligible for a free special rate of duty upon compliance with the provisions of section 10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.). Sincerely, John Durant, Director Commercial Rulings Division