Classification of a Textile-Covered Box

HQ 965420 February 26, 2002 CLA-2 RR: CR: TE 965420 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: Classification of a Textile-Covered Box Dear Mr. Murphy: This is in reply to your letter dated December 10, 2001, in which you requested a ruling regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a certain textile covered box. Your 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. A sample was submitted to this office for examination, and is being returned to you, as requested, under separate cover. FACTS: The article under consideration is described as follows: Style No. 524-524I is a square-shaped box constructed of metal and covered with man-made textile fabric. It measures approximately 2 10/16 inches in length, 2 10/16 inches in width, and 1 6/16 inches in height. It features an opening lid with an interior metal hinge. The interior of the upper lid is lined in a satin-like material backed with paperboard. While it does not contain any fastening clips or hooks, the box has one central compartment, the bottom of 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. The box is intended to be imported empty. ISSUE: Whether the subject merchandise is properly classified 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 one 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 container 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. Thus, the merchandise at issue is classified in subheading 4202.92.9015, HTSUSA, as a jewelry box of a kind normally sold at retail with their contents, with an outer surface of textile material. HOLDING: The subject box, identified by style no. 524-524I, is 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