The tariff classification of a canvas-covered paperboard box

N251223 March 26, 2014 CLA-2-63:OT:RR:NC:N4:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Matthew Samuel Michael’s Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving TX 75063 RE: The tariff classification of a canvas-covered paperboard box Dear Mr. Samuel: In your letter dated February 27, 2014, you requested a tariff classification ruling. You have submitted a sample of a box, item #10324372, which you call the Canvas Covered Paperboard Memory Box. As the name implies, it is constructed of paperboard and covered with woven textile fabric. The interior of the lidded box is lined with a thin layer of black paper. The item measures approximately 4-1/4”H x 7-5/8”W x 11-1/8”L. The applicable subheading for the canvas-covered box, item #10324372, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that the canvas-covered box, item #10324372, should be classifiable in heading 4823, HTSUS, which provides, in pertinent part, for certain boxes of paper or paperboard. However, the subject box is a composite good consisting of both paperboard and woven textile fabric. While the paperboard gives the box its structure, the fabric provides aesthetic appeal and marketability. We therefore find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 4823 and 6307. Heading 6307 appears last in the tariff. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division