Textile covered paperboard box; Style No. 8905

HQ 086016 February 28, 1990 CLA-2 CO:R:C:G 086016 KWM CATEGORY: Classification TARIFF NO.: 6307.90.9050 Louis Barasch, Inc. 406 East John Street Lindenhurst, New York 11757 RE: Textile covered paperboard box; Style No. 8905 Dear Sirs: This letter is in response to your inquiry dated October 30, 1989, requesting tariff classification of fabric covered boxes manufactured in China. Your letter and a sample of the goods have been forwarded to us by our New York office for a classification ruling. FACTS: The sample submitted with your request is a box constructed of paperboard and covered with textile material. The box has two parts, a lower section and a lid. Both pieces are heart-shaped, measuring approximately 4 inches in diameter. Both pieces have interiors padded with foam. The composition of the textile material is indicated by you as 100% cotton, and is printed with a multi-color floral pattern. ISSUE: What is the proper classification for these goods under the Harmonized Tariff Schedule of the United States Annotated? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 5. The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. In the instant case, we find no headings within the nomenclature whose terms would specifically include boxes such as these. In addition, they are not addressed by any Legal Notes, at either the Section or Chapter level. GRI 1 is, therefore, inconclusive, and the remaining GRI's, taken in order, are used. Included with your letter were breakdowns of the component materials used in constructing the articles. We have eliminated from consideration those headings which classify goods made up of the foam and other minor components, since they constitute a relatively insignificant portion of the merchandise. The two remaining components, the paperboard and textile, form an inseparable whole, and the item is therefore a composite good. Composite goods are classified by reference to GRI's 2 and 3. Under GRI 2, any reference to a material or an article made of a material includes goods made wholly or in part of that material. GRI's 3(a) & (b) hold that goods such as these which are prima facie classifiable under two or more headings are classified by determining which of the component materials provides the item with its essential character. Two headings suggest themselves for classification purposes; each referring to one of the principal components. The first is heading 4823, HTSUSA, other articles of paper or paperboard, and the second is heading 6307, HTSUSA, other made up articles of textiles. Classification ordinarily depends on which material gives the product its essential character. In this case, however, we are of the opinion that no single component imparts the essential character to the sample articles. None of the factors, either as a group or individually, substantiates a finding of essential character of paperboard or of textiles. Although paperboard is predominant by weight and by bulk, the textile has greater value and distinguishes these items from ordinary cardboard boxes or picture frames. The textile greatly enhances the marketability of the item, but also relies upon the cardboard frame for support and rigidity. Failing classification by GRI 3(b), GRI 3(c) states that, among eligible headings, classification shall occur under that which is last in numerical order among those under consideration. In this case, that heading would be 6307.90.9050, HTSUSA, which provides for other made up textile articles. HOLDING: Each of the sample merchandise items is classified as a made up textile article of heading 6307.90.9050, HTSUSA. The duty rate on these goods will be 7% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division