HQ 0085101 - Tariff classification of a textile-covered box - United States International Trade Commision Rulings

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HQ 085101

September 25, 1989

CLA-2 CO:R:C:G 085101 JLJ 842558

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Mr. W. C. McGehee
Import-Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, Missouri 64030

RE: Tariff classification of a textile-covered box

Dear Mr. McGehee:

You requested a tariff classification for a Heart Frame Jewelry Box, style 29-745, to be imported from Taiwan. You submitted a sample of the item and component breakdowns by value and by weight along with your request.

FACTS:

The merchandise at issue is a heart shaped box which is designed to hold trinkets and a picture in the heart shaped frame on top of the box. It measures approximately 12 centimeters by 11 centimeters. It is designed to be used in the home, not carried on the person.

The box is completely covered on the outside with a textile fabric and decorated with nylon lace, nylon ribbon, and a nylon flower. The inside of the box is lined with a nylon fabric which covers a sponge material backed by cardboard.

The top and bottom of the box are made of solid wood. The sides of the lid and the sides of the bottom part are made of chipwood (thin, flexible strips of wood).

ISSUE:

What material imparts the essential character to the box?

LAW AND ANALYSIS:

In applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "Classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and relative section or chapter notes.

GRI 2(b), HTSUSA, provides in part that "[t]he classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3."

GRI 3, HTSUSA, reads in pertinent part as follows:

3. When, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to the headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The Explanatory Notes for GRI 3(b) state in perinent part as follows:

(VIII) The factor which determines essential character will vary as between defferent kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In this case, what is being marketed is much more than a wood box. There are elements of beauty, plushness, elegance, texture and good taste that provide most of the appeal of the heart shaped box. We note that, according to your component breakdowns, the textile components predominate by both weight and value. Although the wood and chipwood frame provides structural integrity, they are overshadowed by the beauty and the value of the textile components. It is apparent that the aesthetic appeal and the marketability of the box are dependent upon the textile components.

In view of the foregoing, it is our opinion that the essential character of the heart shaped box is imparted by the textile components. Following GRI 3(b), HTSUSA, the heart shaped box is classifiable under the provision for other made up textile articles: other: other: other, in subheading 6307.90.9050, HTSUSA, dutiable at the rate of 7 percent ad valorem.

HOLDING:

The heart shaped box is classified in subheading 6307.90.9050, HTSUSA.

Sincerely,

John Durant, Director

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