Request for Classification of Certain Textile-Covered Boxes

HQ 965385 February 21, 2002 CLA-2 RR: CR: TE 965385 ttd CATEGORY: Classification TARIFF NO.: 4202.92.9015 David M. Murphy Grunfield, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: Request for Classification of Certain Textile-Covered Boxes Dear Mr. Murphy: This is in reply to your letter dated December 7, 2001, in which you requested a ruling regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain textile covered boxes. Your prospective request for classification was forwarded to U.S. Customs Headquarters and upon review by the Office of Regulations & Rulings, the subject merchandise is classified in heading 4202, HTSUSA, for the reasons set forth below. FACTS: The articles under consideration are 5 styles of boxes, described as: Style Nos. 224-051I and 524-525I are square-shaped boxes constructed of metal covered with man-made textile fabric. Both styles measure approximately 2 10/16 inches in length, 2 10/16 inches in width, and 1 6/16 inches in height. Both styles feature an opening lid with an interior metal hinge. In addition, both styles have an interior upper lid lined in a satin-like material backed with paperboard. While neither style contains any fastening clips or hooks, the bottom of each has one central compartment, which is "fitted" with a plush, padded insert. The interior bottom insert is lined in man-made textile fabric backed with a layer of foam plastic material and a layer of paperboard. Both styles are intended to be imported empty. Style Nos. 245-021I and 545-264I are rectangular-shaped boxes constructed of metal covered with man-made textile fabric. Both styles measure approximately 3 4/16 inches in length, 3 4/16 inches in width, and 1 7/16 inches in height. Both styles feature an opening lid with an interior metal hinge and an interior upper lid lined in a satin-like material backed with paperboard. While neither style contains any fastening clips or hooks, the bottom of each has one central compartment, which is "fitted" with a plush, padded insert. The interior bottom insert is lined in man-made textile fabric backed with a layer of foam plastic material and a layer of paperboard. Both styles are intended to be imported empty. Style No. 5045-872 is a square-shaped box constructed of plastic and covered with a man-made textile fabric. It measures approximately 3 10/16 inches in length, 3 7/16 inches in width, and 1 7/16 inches in height. It features an opening lid with an interior metal hinge. In addition, both the interior upper and lower lids are lined in the same man-made textile fabric covering the outside of the box, which is backed with paperboard. While the box does not contain fastening clips or hooks, it has one central compartment. The box is intended to be imported empty. ISSUE: Whether the subject merchandise is properly classifiable under heading 4202, HTSUSA, as a similar container to the eo nomine exemplars of the heading or under heading 6307, HTSUSA, as an other made up article. LAW AND ANALYSIS: Headquarters Ruling Letter (HQ) 951028, dated March 3, 1993 (copy enclosed), addresses Customs position on the classification of textile covered boxes substantially similar to the ones under consideration. See also HQ 964242, dated February 8, 2001 (wherein Customs distinguished between jewelry presentation boxes and trinket boxes) and HQ 954021, dated November 1, 1993. In HQ 951208, jewelry presentation cases with metal or plastic frames covered on the exterior with a textile material and having lining and/or inserts and hinges for opening and closing, nearly identical to the containers at issue, were classified in heading 4202, HTSUSA, as jewelry boxes. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. Therefore, the merchandise at issue should be classified in subheading 4202.92.9015, HTSUSA, as jewelry boxes of a kind normally sold at retail with their contents, with an outer surface of textile material. HOLDING: The subject boxes are classified under subheading 4202.92.9015, HTSUSA, which provides for "… jewelry boxes … and similar containers…: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other, With outer surface of textile materials: Other, jewelry boxes of a kind normally sold at retail with their contents." The applicable rate of duty is 18.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division Enclosure