Classification of a Jewelry Box With a Paper Covered Exterior

HQ 953609 April 5, 1993 CLA-2 C0:R:C:T 953609 jlj CATEGORY: Classification TARIFF NO.: 4202.99.9000 Mr. Steven M. Dreyfuss World Link Group, Inc. P. O. Box 9703 Arnold, Maryland 21012 RE: Classification of a Jewelry Box With a Paper Covered Exterior Dear Mr. Dreyfuss: In your letter of January 29, 1993, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a "Folding Top Organizer Box" manufactured in the Peoples' Republic of China. You submitted a sample along with your letter. FACTS: The sample submitted is a specially shaped and fitted jewelry box made of a paperboard base material with a paper covered exterior. The box measures approximately 7-3/4 inches by 5-1/2 inches by 3 inches. The interior has a glass mirror fitted within the lid. The bottom portion is designed with divided compartments to contain jewelry. There is a bottom drawer with a textile ribbon pull. ISSUE: What is the correct HTSUSA classification of the instant box? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. You state that the instant box is principally used in the United States as a display package for cosmetics. The box is, however, specially shaped and fitted with compartments like a jewelry box and is of the class or kind of boxes principally used as a jewelry box in the United States. Additional United States Rule of Interpretation 1 (a) provides that: 1. In the absence of special language or context which otherwise requires-- (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Pursuant to Rule 1 (a), cited above, the imported box must be classified as a jewelry box in Heading 4202. You received a ruling, New York Ruling Letter (NYRL) 873479 of April 29, 1992, advising you that similar merchandise was classified under the provision for rigid boxes and cartons of paper or paperboard in subheading 4819.50.4040, HTSUSA. Every Customs ruling letter is limited to the specific item covered by that letter. Although the descriptions of the box in NYRL 873479 and of the instant box appear somewhat similar, the items are different. Without a sample of the box classified in NYRL 873479, it is difficult to know exactly how similar or how different the boxes are. Finally, Presidential Proclamation 6515 of December 16, 1992, changed the law and created additional tariff provisions specifically covering paperboard jewelry boxes covered with paper under Heading 4202, HTSUSA. HOLDING: The jewelry box is classified under the provision for trunks...; traveling bags...jewelry boxes...and similar containers...wholly or mainly covered with such materials or with paper: other: other: other, in subheading 4202.99.9000, HTSUSA, dutiable at the rate of 20 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division