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April 1, 1999

CLA-2-63:RR:NC:TA:352 D89559

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Tobias Henderson
Bath & Body works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of textile fabric covered trinket boxes from China.

Dear Mr. Henderson:

In your letter dated March 17, 1999 you requested a tariff classification ruling. The sample is being returned to you as requested.

The submitted sample is described as a half round shape box, designated as styles 603360, 603361 and 603362. The three styles are identical in construction and vary only as to the color that the fabric will be dyed. This product measures 7.25 inches in height and 8 inches in diameter and resembles a cylinder which has been cut in half. The box is constructed by completely covering a paperboard structure with woven fabric. The woven fabric is composed of 100% polyester and the fabric on the outer surface of the box has been flocked while the fabric on the interior of the box has not been covered with flock. This box features a lid which has been designed to slip over the top of the box. This product has no internal compartments and is a general purpose box which will be used in the household for the storage of a wide variety of small items.

The paperboard structure of the box provides the form for the box while the fabric provides the box with its marketing appeal. Since both components, the paperboard and the fabric, impart important characteristics to this item it is not possible to determine which material imparts the essential character to this item. Consequently, in accordance with General Rule of Interpretation 3(c), this box is classifiable under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the all three styles of the box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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