The tariff classification of textile fabric covered trinket boxes from China.
Issued April 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 3(c)
Product description
The sample is being returned to you as requested. The submitted sample is described as a half round shape box, designated as styles 603360, 603361 and 603362. The three styles are identical in construction and vary only as to the color that the fabric will be dyed. This product measures 7.25 inches in height and 8 inches in diameter and resembles a cylinder which has been cut in half. The box is constructed by completely covering a paperboard structure with woven fabric. The woven fabric is composed of 100% polyester and the fabric on the outer surface of the box has been flocked while the fabric on the interior of the box has not been covered with flock. This box features a lid which has been designed to slip over the top of the box. This product has no internal compartments and is a general purpose box which will be used in the household for the storage of a wide variety of small items. The paperboard structure of the box provides the form for the box while the fabric provides the box with its marketing appeal. Since both components, the paperboard and the fabric, impart important characteristics to this item it is not possible to determine which material imparts the essential character to this item. Consequently, in accordance with General Rule of Interpretation 3(c), this box is classifiable under the heading which occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the all three styles of the box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY D89559 April 1, 1999 CLA-2-63:RR:NC:TA:352 D89559 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Tobias Henderson Bath & Body works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of textile fabric covered trinket boxes from China. Dear Mr. Henderson: In your letter dated March 17, 1999 you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample is described as a half round shape box, designated as styles 603360, 603361 and 603362. The three styles are identical in construction and vary only as to the color that the fabric will be dyed. This product measures 7.25 inches in height and 8 inches in diameter and resembles a cylinder which has been cut in half. The box is constructed by completely covering a paperboard structure with woven fabric. The woven fabric is composed of 100% polyester and the fabric on the outer surface of the box has been flocked while the fabric on the interior of the box has not been covered with flock. This box features a lid which has been designed to slip over the top of the box. This product has no internal compartments and is a general purpose box which will be used in the household for the storage of a wide variety of small items. The paperboard structure of the box provides the form for the box while the fabric provides the box with its marketing appeal. Since both components, the paperboard and the fabric, impart important characteristics to this item it is not possible to determine which material imparts the essential character to this item. Consequently, in accordance with General Rule of Interpretation 3(c), this box is classifiable under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the all three styles of the box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of disposable items from China.
The tariff classification of chef/server aprons from China.
The tariff classification of shoe cover dispensers and shoe covers from China
The tariff classification of children’s costumes from China.
The tariff classification of tool belts and a tote bag from China
Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile ArticleDear Sir:This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS:The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi
The tariff classification of a drink cuff from China
The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China
The tariff classification of pillow sham and pillow shell from China and India.
The tariff classification of soccer referee warning card holders from Taiwan.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →