HQ 086174: Textile covered boxes

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 086174

                       March 20, 1990

CLA-2 CO:R:C:G 086174 KWM

CATEGORY: Classification

TARIFF: 6307.90.9050

Mr. Aslan Green
American Enterprise Company
990 Sixth Avenue
New York, New York  10018

RE: Textile covered boxes


Dear Mr. Green:

     This letter is in response to your inquiry dated November
28, 1989, requesting tariff classification of textile covered
"jewelry boxes."  Your letter and a sample of the goods have been
forwarded to us by our New York office for a classification
ruling.

FACTS:

     The goods at issue here are trunk shaped boxes constructed
of paperboard and textile material.  The structure or frame of
the box is paperboard.  The entire exterior and interior surfaces
are covered with a textile material identified as 65% polyester
and 35% cotton.  The textile material is adhered to the
paperboard by an adhesive.  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 headings within the
nomenclature whose terms would specifically include boxes such
as these.  Although you have referred to the items as "jewelry
boxes", these items are not considered jewelry boxes for
classification purposes.  The Explanatory Notes to heading 4292,
HTSUSA, provide the following definition of "jewelry boxes":

     The term "jewellry boxes" covers not only boxes
     specially designed for keeping jewellry but also other
     similar lidded containers of various dimensions (with
     or without hinges or fasteners) specially shaped or
     fitted to contain one or more pieces of jewellry and
     normally lined with textile material, of the type in
     which articles of jewellry are often presented and sold
     and which are suitable for long-term use.

The goods at issue here are clearly not "specially shaped or
fitted" to contain pieces of jewelry.  The sample box is more
like those referred to as "trinket boxes."  They may be used not
only for loose articles of jewelry but also for keepsakes,
stamps, cosmetics, or any other item, limited only by the size of
the box.

     Because we find no reference to these items by heading term
or Legal Note, at either the Section or Chapter level,  GRI 1 is
inconclusive.  The remaining GRI's, taken in order, are used.

     Although your letter did not include breakdowns of the
component materials used in constructing the boxes, 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.  Composite goods are classified by
reference 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) & (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 ordinary cardboard boxes or 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:

     Each of the sample merchandise items is classified as a made
up textile article of heading 6307.90.9050, HTSUSA.  The duty
rate on these goods will be 7% ad valorem.

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division