Commission Regulation (EC) No 781/2006
Of 24 May 2006 — CELEX 32006R0781
Description of the goods
Solid paperboard box with separate lid (without hinges or fasteners), both components with an outer surface of paper. The box measures 5,5 cm (length) × 4,5 cm (width) × 3 cm (height). There is a decorative textile ribbon on the lid. There is a 1 cm thick removable synthetic sponge fitted in the box. The sponge is of cellular plastic the upper surface of which is covered with a layer of textile material covered with textile flock imitation pile. In the centre, there is a semi-circular incision, cut right through the sponge, which is designed to hold an article of jewellery, e.g. a ring. (jewellery box) (See photographs No 637 A + B + C) (*1)
Reasons
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(h) to Chapter 48 and the wording of CN code 4202 and 4202 99 00. The solidity of the paperboard indicates that the article is suitable for long-term use. Moreover, the measurements of the sponge (fit to the box, its thickness), its visual appearance (resembling pile fabric) and, most of all, the design of the incision makes the article a lidded container similar to ‘jewellery boxes’ fitted to contain one piece of jewellery. See the HS Explanatory Notes to heading 4202, seventh paragraph. Furthermore, the article is covered with paper which meets the requirement for containers mentioned in the second part of the wording of heading 4202. Considering its objective characteristics (solid paperboard, specific features of the sponge) the article is designed to store a specific merchandise, that is jewellery. It is, therefore, an article mentioned in the second part of the wording of heading 4202 and, as such, excluded from Chapter 48 according to note 2(h) to Chapter 48. See also the first phrase of the first paragraph of the HS Explanatory Notes to heading 4819, (A).