H325292

H325292 November 4, 2025 OT:RR:CTF:CPMMA H325292 AML CATEGORY: Classification TARIFF NOS.: 4202.99.10; 4202.92.6010 Center Director Consumer Products and Mass Merchandising Center of Excellence and Expertise U.S. Customs and Border Protection 10000 Bessie Coleman Drive Chicago, IL 60666 Attn: Marcelo Mancheno, Supervisory Import Specialist RE: Application for Further Review of Protest No. 3901-20-114653; Classification of Flock- covered and Paper-covered Jewelry Boxes Dear Center Director: This is in response to the Application for Further Review (AFR) of Protest No. 3901-20- 114653, filed on June 26, 2020, on behalf of Rocket Jewelry Box, Inc. (Rocket or Protestant), concerning the U.S. Customs and Border Protection’s (CBP) classification of flock-covered and paper-covered jewelry boxes under the Harmonized Tariff Schedule of the United States (HTSUS). On September 23, 2025, CBP issued a decision to Protestant in this case. It has come to our attention that the decision contained an error with respect to classification of flock-covered jewelry boxes, based on the information not previously disclosed to this office for consideration. This ruling serves to modify the previously issued decision with regard to this matter. As this modification is being issued within 60 days of the issuance of the previous decision, pursuant to 19 U.S.C. § 1625(c)(1) and 19 C.F.R. § 177.12 (b), this modification is effective immediately. FACTS: The subject protest involves two types of jewelry boxes: (1) flock-covered, and (2) paper- covered jewelry boxes. First, the flock-covered jewelry boxes are plastic jewelry boxes with an outer surface of flock. The outer surface, which is comprised of the flocking material, has a felt- like appearance and soft “fuzzy” touch. The boxes are lined with textile material and contain fittings to hold jewelry. Second, the paper-covered jewelry boxes are comprised of molded plastic jewelry boxes that are covered with paper. The interior of the boxes is lined with either paper or textile material. As imported, they lack fittings to organize the contents inside of the boxes. Customers of Rocket, however, may opt to insert fittings after importation and purchase from Rocket. Both types of boxes are sold to jewelry retailers in the United States. The subject protest covers 12 entries of flock-covered and paper-covered jewelry boxes.1 In all 12 entries, the flock-covered jewelry boxes were entered under subheading 4202.92.6010, HTSUSA (Annotated), as jewelry boxes with outer surface of cotton of a kind normally sold at retail with their contents. The paper-covered jewelry boxes were entered under subheading 3924.90.5650, HTSUSA, as other household articles of plastics. On September 25, 2019, CBP provided a Letter of Investigation to Protestant, and CBP’s Office of Trade (OT), Trade Regulatory Audit (TRA) conducted an Office of Trade Referral Audit of Protestant to determine whether Protestant properly classified its imported merchandise in accordance with the HTSUS from January 1, 2017, through March 31, 2018; and to quantify any potential loss of revenue from October 10, 2013, through October 10, 2018. In the course of the audit, TRA sent one sample of flock-covered jewelry boxes and two samples of paper- covered jewelry boxes to the CBP Laboratories and Scientific Services Directorate (LSSD) to ascertain the composition of the subject merchandise. In LSSD Laboratory Report (LSSD Report) No. HT20181367, dated July 25, 2018, LSSD determined that the weight of the paper- covered “Daniel’s” jewelry box comprised of 46 percent of paper, 46 percent of molded plastic, 5 percent of plastic sheet, and 3 percent of metal. In LSSD Report No. HT20181368, dated July 26, 2018, LSSD concluded that the weight of the paper-covered “JARED The Galleria of Jewelry” jewelry box is comprised of 75.1 percent of molded plastic, 17.8 percent of paper, 4.3 percent of metal, 2.3 percent of plastic sheet, and No. HT201813692 0.5 percent of fabric. Lastly, in LSSD Report , dated July 26, 2018, LSSD determined that the weight of the flock-covered jewelry box comprised of 83 percent of metal, 9 percent of fabric, 7 percent of paper, and 1 percent of plastic sheet; and that the fabric is comprised of man-made fibers. On December 11, 2019, TRA issued Audit Report No. 211-18-OTR-AU-26457 (Audit Report) and concluded that Protestant misclassified the subject merchandise. TRA determined that Protestant misclassified the flock-covered jewelry boxes under subheading 4202.92.6010, HTSUSA, and determined that they should be properly classified under subheading 4202.92.9315, HTSUSA, as jewelry boxes with outer surface of man-made fibers of a kind normally sold at retail with their contents, citing the LSSD findings that the flock consists of man-made fabric, not cotton. Moreover, TRA indicated that Protestant misclassified the paper- covered jewelry boxes under subheading 3924.90.5650, HTSUSA, and that the correct classification is subheading 4202.99.9000, HTSUSA, as other jewelry boxes, because the jewelry boxes are not household articles. 1 The subject 12 entries are: (1) Entry No. xxx-xxxx532-1, entered on November 21, 2018; (2) Entry No. xxx-xxxx343- 2, entered on October 7, 2018; (3) Entry No. xxx-xxxx629-4, entered on November 14, 2018; (4) Entry No. xxx- xxxx653-4, entered on October 17, 2018; (5) Entry No. xxx-xxxx715-1, entered on October 1, 2018; (6) Entry No. xxx-xxxx785-4, entered on October 24, 2018; (7) Entry No. xxx-xxxx841-5, entered on October 31, 2018; (8) Entry No. xxx-xxxx531-1, entered on November 21, 2018; (9) Entry No. xxx-xxxx699-6, entered on November 25, 2018; (10) Entry No. xxx-xxxx763-0, entered on November 27, 2018; (11) Entry No. xxx-xxxx837-2, entered on November 28, 2018; and (12) Entry No. xxx-xxxx839-8, entered on November 29, 2018. 2 LSSD issued a supplemental LSSD Report-HT20181369S, dated October 29, 2019-to add to the sample description in Lab Report No. HT20181369. 2 In response to the Audit Report, Protestant conducted its own laboratory analysis through a third-party laboratory, SGS Testing Laboratory (SGS), and submitted a report of classification analysis (hereafter, GSIS Report) by a consulting firm, Global Security & Innovative Strategies (GSIS). The Protestant’s laboratory report (hereinafter, SGS Report), however, did not test the same products that were tested during the audit, as the SGS Report contains different Style Numbers from the samples that were tested in the Audit Report. Moreover, the SGS Report does not contain any other identifying information about the Number 1200-13S-00003 tested products. To illustrate, Style was tested by the laboratory hired by Rocket; however, that style number was not included in the entries audited by TRA. Style Numbers 1203-13S-0000, 1204- 13S-0000, and 1205-13S- 0000 were on the invoice and on the 3-D Drawings provided for entry number 946-08209204 and tested by the CBP laboratory – the SGS Lab did not test the entered styles. Counsel for the Protestant contends with regard to LSSD report No. HT20181369, dated July 26, 2018, that according to their expert, neither the report nor the accompanying slides reveal testing for the “chief-weight outer surface flocking material.” Counsel for Protestant asserts in reliance upon that opinion that the “CBP laboratory failed to take into account the flocking material on the out surface of the box at all.” LSSD did in fact retest the flocking material. In supplemental LSSD report no. SV20211548S, LSSD clarified and consolidated the information concerning the sample first reported as HT20181369 and SV20211548S. In the supplemental report, LSSD determined, in relevant part, that: The fiber content by weight of the flocking which covers the outer surface of the jewelry box is 52% cotton and 48% man-made fibers. This report amends HT20181369. The fiber content [determination] was not correct. The sample consists of black colored flocking removed from a jewelry

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2), as a decision on classification. The protest was timely filed on June 26, 2020, which was within 180 days of liquidation for the first entry. See 19 U.S.C. § 1514(c)(3). Further review of Protest No. 3901- 20-114653 is properly accorded, pursuant to 19 C.F.R. § 174.24(b), because the decision against which the protest was filed is alleged to involve a question of law or fact that has not previously been ruled upon by CBP or the courts. The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification 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. * * * * The 2018 HTSUS headings under consideration are as follows: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3924.90 Other: 3924.90.56 Other 4202 Trunks, suitcases, vanity cases, attache [sic] 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: 4 

4202.92 With outer surface of sheeting of plastics or of textile materials: Other: 4202.92.60 Of cotton Other: With outer surface