The tariff classification of a textile covered storage box from China

N303917 May 7, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Andrew Reitano Trade Compliance Manager IKEA Purchasing Services (US) Inc. 3200 Horizon Drive, Suite 120 King of Prussia, PA 19406 RE: The tariff classification of a textile covered storage box from China Dear Mr. Reitano: In your letter dated April 2, 2019, you requested a tariff classification ruling. You submitted a sample of a textile covered box you call DRONA box, article #10300319. The drona box is an open top box constructed of 100 percent polyester fabric over fiberboard and measures approximately 15 inches high, and 13 inches square. You indicate that the drona box is designed to fit on a specific IKEA shelving unit, and will be used for storage. In your letter, you suggest that the DRONA box is classifiable under heading 4819, HTSUS.  We disagree.  You note that the box does not meet the first definition of a folding box – “flat, in one piece, for assembly by folding and slotting” – but it also does not meet the second definition, “containers assembled…on one side only, the construction of the container itself providing the means of forming the other sides…”  The paperboard that is utilized to provide structure to the textile is not a box.  The paperboard consists of five separate rectangular pieces of paperboard that have been encased in textile.  They are not connected and do not form a box on their own.  They are not intended to be assembled by fastening on one side, and, in fact, are not intended to be assembled into a box.  Furthermore, there is an extensive ruling history of classifying such goods outside of heading 4819, HTSUS (for example, see N280331).  Therefore, classification in heading 4819 is precluded. The applicable subheading the DRONA box, article #10300319 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 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division