The tariff classification of a “Favor Box” from Hong Kong.
Issued December 10, 2001 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 box is made of a cardboard base covered on the outside and inside with satin woven fabric. A sheer nylon woven fabric panel is attached around the edge of the box to form a closure. It is held closed with an organdy ribbon fabric. The interior of the box contains no compartments. The box measures approximately 5.5 x 5.5 x 4 centimeters.
Full text
NY H85859 December 10, 2001 CLA-2-63:RR:NC:TA:351 H85859 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Jim Wickstead Circle International, Inc. 491 Supreme Drive Bensenville, IL 60106 RE: The tariff classification of a “Favor Box” from Hong Kong. Dear Mr. Wickstead: In your letter dated November 30, 2001, on behalf of Cathy’s Concepts of Indianapolis, Indiana, you requested a tariff classification ruling. The sample submitted is a “Favor Box,” item number S-9280. The box is made of a cardboard base covered on the outside and inside with satin woven fabric. A sheer nylon woven fabric panel is attached around the edge of the box to form a closure. It is held closed with an organdy ribbon fabric. The interior of the box contains no compartments. The box measures approximately 5.5 x 5.5 x 4 centimeters. You believed that the “Favor Box” should be classified in subheading 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard, other. However, previous rulings have determined that similar products are not classifiable in Chapter 48, HTS. No single component imparts the essential character to the textile-covered boxes. The role of the textile as decoration is equal to the role of the paperboard box as a storage item. Resort to objective factors such as value or weight of the components is likewise inconclusive: the value of the textile exceeds the value of the paperboard, but the weight of the paperboard exceeds that of the textile. Classification of the item, according to General Rule of Interpretation 3(c), must be made by the heading that occurs last in numerical order. The textile provisions of Section XI occur later in the HTS than the paperboard provisions. The textile-covered boxes are consequently classified as textile articles. Pursuant to Note 7(e) of Section XI, the boxes are "made up," for they are assembled by gluing. Therefore, the applicable subheading for the "Favor Box" will be 6307.90.9989, HTS, as other made up articles of textile. The rate of duty in both 2001 and 2002 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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