HQ 086261: Textile covered cardboard boxes; jewelry boxes; hat 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 086261

                         April 18, 1990

CLA-2 CO:R:C:G 086261 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 cardboard boxes; jewelry boxes; hat boxes


Dear Ms. Webster:

     This letter is in response to your inquiry dated December
18, 1989, requesting tariff classification of textile covered
paperboard boxes.  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.  Some surfaces are also
padded with foam.  The textile material and/or foam are adhered
to the paperboard by an adhesive.  The items are described as:

     Style 16195-A, (65 poly/35 cotton hexagonally shaped
     box measuring approximately 5 inches by 5+ inches
     wide).  It consists of a bottom portion with removable
     lid, and is constructed of fabric covered cardboard.

     Style 16203-1, (65 poly/35 cotton covered cardboard).
     It is rectangular shaped, measuring approximately 9
     inches by 5 inches by 3 inches high. It consists of a
     bottom and a padded lid permanently connected by the
     outer fabric.

     Style 16197-1, (100% nylon covered cardboard heart
     shaped box).  It measures approximately 3+ inches by 4
     inches by 2 inches high, and consists of a bottom and
     removable lid.

     Style 16206, (65 poly/35 cotton covered cardboard round
     box).  It consists of a removable padded lid and a
     bottom portion.  The lid is trimmed with textile
     embroidery around the rim, and a flowered lace motif
     with plastic beads and textile ribbon decoration is
     sewn on top.

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 style 16195A as a hat box,
and to the style 16203-1 as a jewelry box these items are not
considered either hat boxes or jewelry boxes for classification
purposes.  First, the size of the sample box identified as 16195A
is not, in our opinion, large enough to accommodate a hat for
storage.  This indicates to us that the subject box is not
designed for use as a hat box.  With regard to style 16203-1, 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.

Style 16203-1 is 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, 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 would be subheading 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 subheading 6307.90.9050, HTSUSA.  The duty
rate on these goods will be 7% ad valorem.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division