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?
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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)).
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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