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June 28, 1999

CLA-2-63:RR:NC:TA:352 E83521

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 So. Prairie Avenue
Hawthorne, California 90250

RE: The tariff classification of textile covered paperboard box from China.

Dear Mr. Gonzalez:

In your letter dated June 11, 1999, on behalf of your client Adir International, Inc., you requested a tariff classification ruling.

The submitted sample is an oval box measuring approximately 10.5" X 7.5" X 5.25". The sides and top of the box are constructed from woven fabric covered paperboard while the bottom of the box is manufactured from paper and fabric covered wood. The box features an attached lid with a hook and loop closure. Between the exterior woven fabric and the paperboard walls and top a layer of foam plastic padding has been inserted. This box is of a type typically used in the household to store a variety of small items or as a sewing box for the storage of thread, needles, scissors and the like for use in mending or making textile articles.

Since each of the materials that are used to manufacture this item play a important role in the either the function or the marketing appeal of this item, it is not possible to determine which material imparts its essential character. Therefore, in accordance with General Rule of Interpretation 3(c) classification is under the heading which appears last in numerical order among those which equally merit consideration. Since articles of wood are classifiable in chapter 44, articles of paperboard are classifiable in chapter 48, and articles of textile fabric are classifiable in chapter 63, classification of this article would be in heading 6307, HTS, the last in numerical order.

The applicable subheading for the textile covered box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, 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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