The tariff classification of a home storage box from China

N260387 January 8, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jessica Ayling Greenbrier International Incorporated 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a home storage box from China Dear Ms. Ayling: In your letter dated December 19, 2014, you requested a tariff classification ruling. You have submitted a sample of a household box used for domestic storage. The storage box is a collapsible open-topped storage box constructed of nonwoven polypropylene textile fabric over cardboard. The storage box is held to shape by a textile-covered placard fitted in the base of the box. The storage box measures 9”L x 9”W x 8”H. The collapsible storage box has a pull handle sewn to one end for convenience. The base of the box can be removed by using hook-and-loop strips, then folded and put away when not in use. The applicable subheading for the fabric covered storage box 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 storage box should be classifiable in heading 4819, 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 polyester textile fabric. While the paperboard does give the box its structure, the fabric provides, as you have well stated, aesthetic appeal and marketability. So we must 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 4819 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 as requested. 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division