H304788

 HQ H304788 August 23, 2020 OT:RR:CTF:CPMM H304788 RRB CATEGORY: Classification TARIFF NO.: 4202.92.9700; 4420.90.8000 Center Director Consumer Products & Mass Merchandising Center of Excellence and Expertise U.S. Customs and Border Protection 157 Tradeport Drive Atlanta, GA 30354 Attn: Maureen Casey, Supervisory Import Specialist Ann Purdy, Import Specialist RE: Application for Further Review of Protest No. 2704-18-101681; Tariff classification of LC Stackers Dear Port Director: The following is our decision regarding the Application for Further Review (“AFR”) of Protest Number 2704-18-101681, timely filed on October 23, 2018, by DJS International Services, Inc. on behalf of The Container Store (“Protestant”). The AFR concerns U.S. Customs and Border Protection’s (“CBP”) classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of merchandise identified as “LC Stackers.” No samples were provided but our office did receive a Microsoft Excel spreadsheet with photographs and descriptions. FACTS: The protested merchandise consists of 39 models of assorted jewelry boxes, sunglass boxes, and unlidded boxes or trays in varying sizes and internal configurations, generally referred to as “LC Stackers.” The base of each item is constructed of medium-density fiberboard (“MDF”) with a textile-lined interior. According to the Protestant’s website, all of the merchandise consists of a “cruelty-free vegan leather exterior.” Upon examination by CBP, we confirmed that the “cruelty-free vegan leather” material is a polyurethane sheeting. The 39 models at issue are described as follows: 1) nine (9) of the models are lidded and specially fitted with specific slots or mountings to hold and display rings, earrings or watches; 2) three (3) of the models are lidded and specially fitted with an internal divider for storing and organizing sunglasses; 3) 20 of the models are unlidded valet trays with various types of compartments; and 4) seven (7) of the models are deep, open boxes with no compartments and no lid. The protested entries of LC Stackers were entered on September 21, 2017, and August 18, 2017, at the Port of Los Angeles (“Port”), and were liquidated on June 8, 2018, and July 6, 2018, respectively, under subheading 4420.90.80, HTSUS (2017), as “[w]ood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other…” at a duty rate of 3.2% ad valorem. Protestant filed this Protest and AFR on October 23, 2018, asserting that the subject merchandise is properly classified under subheading 4420.90.65, HTSUS (2017), as “[w]ood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Lined with textile fabrics…” at a duty rate of free. ISSUE: Whether assorted jewelry boxes, sunglass boxes, and unlidded boxes or trays in varying sizes and internal configurations, generally referred to as “LC Stackers” are classified under subheading 4202.92.9700, HTSUSA (2017), as “. . .jewelry boxes. . . and similar containers . . .of sheeting of plastics. . . : Other: With outer surface of sheeting of plastics or of textile materials: Other: Other: Other: Other…” under subheading 4420.90.6500, HTSUSA (2017), as “…caskets and cases for jewelry or cutlery and similar articles, of wood. . . : Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Lined with textile fabrics…”; or under subheading 4420.90.8000, HTSUSA (2017), as “…caskets and cases for jewelry or cutlery and similar articles, of wood. . . : Other: Other.” LAW AND ANALYSIS: The protest was properly filed as a decision on classification under 19 U.S.C. § 1514(a)(2). The protest was timely filed within 180 days of liquidation of the entries. See 19 U.S.C. § 1514(c)(3). Further Review of Protest Number 2704-18-101681 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed “[i]s alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee, or with a decision made any port with respect to the same or substantially similar merchandise.” Protestant cites to New York Ruling Letter (“NY”) N019525, dated December 3, 2007, in which CBP classified a lidded storage box constructed of MDF and covered with rayon fabric laminated to a paperboard backing in subheading 4420.90.65, HTSUS, as “caskets and cases for jewelry…of wood;…Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Lined with textile fabrics.” Protestant alleges that the subject LC Stackers should be similarly classified in subheading 4420.90.65, HTSUS. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context otherwise requires. The 2017 HTSUS provisions under consideration are as follows: 4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: 4202.92 With outer surface of sheeting of plastics or of textile materials: Other: Other: Other: 4202.92.97 Other. . . 4420 Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: 4420.90 Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: 4420.90.65 Lined with textile fabrics. . . 4430.90.80 Other. . . * * * Note 1(e) to chapter 44 provides as follows: This chapter does not cover: *** (e) Articles of heading 4202; * * * The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (

The protest was properly filed as a decision on classification under 19 U.S.C. § 1514(a)(2). The protest was timely filed within 180 days of liquidation of the entries. See 19 U.S.C. § 1514(c)(3).Further Review of Protest Number 2704-18-101681 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed “[i]s alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee, or with a decision made any port with respect to the same or substantially similar merchandise.” Protestant cites to New York Ruling Letter (“NY”) N019525, dated December 3, 2007, in which CBP classified a lidded storage box constructed of MDF and covered with rayon fabric laminated to a paperboard backing in subheading 4420.90.65, HTSUS, as “caskets and cases for jewelry…of wood;…Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Lined with textile fabrics.” Protestant alleges that the subject LC Stackers should be similarly classified in subheading 4420.90.65, HTSUS. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relativ