HQ 0086259 - Textile covered picture frames - United States International Trade Commision Rulings

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HQ 086259

April 18, 1990

CLA-2 CO:R:C:G 086259 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: Textile covered picture frames

Dear Ms. Webster:

This letter is in response to your inquiry dated December 19, 1989, requesting tariff classification of textile covered picture frames. Your letter and samples of the goods have been forwarded to us by our New York office for a classification ruling.

FACTS:

The goods at issue here are constructed of paperboard and textile material. The structure or frame of each item is paperboard. The surfaces are covered with a textile material identified as cotton and polyester, and padded with foam. The textile material and foam are adhered to the paperboard by an adhesive. The items are described as:

Style 16202-2, 65 poly/35 cotton fabric covered square double photo frame, 3+ inches by 5 inches.

Style 16199-3, 65 poly/35 cotton fabric covered square photo frame, 3+ inches by 5 inches with glass shield.

Your letter contains no information regarding the cost or weight breakdown of the component materials.

ISSUE:

How are these goods classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 5. The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

In the instant case, we find no specific heading of the nomenclature which provides for these items. Although your letter did not include a breakdown of the component materials used in constructing the frames, it is obvious that the principal components are paperboard and textile material. These form an inseparable whole, and the item is therefore a composite good. Failing classification by GRI 1, resort is had to GRI's 2 and 3. Under GRI 2, any reference to a material or an article made of a material includes goods made wholly or in part of that material. GRI's 3(a) and (b) hold that goods such as these which are prima facie classifiable under two or more headings are classified by determining which of the component materials provides the item with its essential character.

Two headings suggest themselves for classification purposes, each referring to one of the principal components. The first is heading 4823, HTSUSA, other articles of paper or paperboard, and the second is heading 6307, HTSUSA, other made up articles of textiles. Classification ordinarily depends on which material gives the product its essential character. In this case, however, we are of the opinion that no single component imparts the essential character to the sample articles. We reach this conclusion despite the absence of weight or cost data, based simply on the nature of the merchandise. Although paperboard is most likely predominant by weight and by bulk, we believe the textile to have greater value. The textile distinguishes these items from other types of picture frames, and greatly enhances the marketability of the item. However, it must rely upon the cardboard frame for support and rigidity.

Failing classification by GRI 3(b), GRI 3(c) states that, among eligible headings, classification shall occur under that which is last in numerical order among those under consideration. In this case, that heading would be 6307.90.9050, HTSUSA, which provides for other made up textile articles.

HOLDING:

The textile covered picture frames are classified as a made up textile article of heading 6307.90.9050, HTSUSA. The duty rate on these goods will be 7% ad valorem. There is no textile visa category associated with this item.

Sincerely,

John Durant, Director

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