HQ 086638: Textile covered picture frame

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 086638

                          June 12, 1990

CLA-2 CO:R:C:G 086638  WAW

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Ms. Carol A. Garrity
Garrett-Hewitt International, Inc.
901 No. Broadway
Suite 16
No. White Plains, N.Y.  10603

RE:  Textile covered picture frame

Dear Ms. Garrity:

     This ruling is in response to your letter, dated January 17,
1990, concerning the tariff classification of a textile covered
picture frame under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  A sample of the article was submitted
along with your request.

FACTS:

     The sample article is a rectangular shaped picture frame
measuring approximately 5 inches wide by 6 inches tall.  The
frame is composed of a cardboard base covered with a textile
fabric.  A textile lace trim is sewn around the border of the
frame.  Based on the importer's submission, the breakdown of the
constituent material of the frame in terms of weight and value is
the following:

                    Weight         Value

     cardboard:    28 grams         17%
     textile:       4 grams         13%
     sponge:        2 grams
     pvc sheet:     1 gram (value of the sponge and pvc sheet is
                    10%)
     labor:          *              60%

     The sample textile covered frames will be imported from
Taiwan.

ISSUE:

     Whether the article is classifiable under subheading
4823.90.6500, HTSUSA, as other articles of coated paperboard or
under subheading 6307.90.9050, HTSUSA, as other made up textile
articles.

LAW AND ANALYSIS:

     Classification under the 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 frames such
as these.  In addition, the frames are not covered by any Legal
Notes, at either the Section or Chapter level.  GRI 1 is,
therefore, inconclusive, and the remaining GRI's, taken in order,
are used.

     Included with your letter were the value breakdowns and
weight of the component materials used in constructing the frame.
We have eliminated from consideration those headings which
classify goods made up of the foam and other minor components,
since they constitute a relatively insignificant portion of the
frame.  The two remaining components, the paperboard and textile,
form an inseparable whole, and the item is, therefore, composite
goods.

     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 2(b), HTSUSA, provides in pertinent part that
"[t]he classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3."

     GRI 3, HTSUSA, provides in pertinent part:

     When, by application of Rule 2(b) or for any other
     reason, goods are, prima facie, classifiable under two
     or more headings, classification shall be effected as
     follows:

          (a) The heading which provides the most
          specific description shall be preferred to
          headings providing a more general
          description.  However, when two or more
          headings each refer to part only of the
          materials or substances contained in mixed or
          composite goods or to part only of the items
          in a set put up for retail sale, those
          headings are to be regarded as equally
          specific in relation to those goods, even if
          one of them gives a more complete or precise
          description of the goods.

     Since the paperboard material and the textile fall under
separate headings in the tariff schedule which describe only a
portion of the materials in the entire picture frame, the
headings are to be regarded as equally specific under GRI 3(a).
Therefore, GRI 3(a) fails in establishing classification, and GRI
3(b) becomes applicable.

     GRI 3(b) states in pertinent part:

     (b) Mixtures, composite goods consisting of different
     materials or made up of different components, and goods
     put up in sets for retail sale, which cannot be
     classified by reference to 3(a), shall be classified as
     if they consisted of the material or component which
     gives them their essential character, insofar as this
     criterion is applicable.

     Two headings suggest themselves for classification purposes;
each referring to one of the principal components.  The first is
Heading 4823, HTSUSA, which provides for other articles of paper
or paperboard, and the second is Heading 6307, HTSUSA, which
provides for other made up articles of textiles.  Classification
under GRI 3(b) 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 frame.  None of the factors, either as a group or
individually, substantiates a finding of essential character of
paperboard or of textiles.  Although paperboard is predominant by
weight and by bulk, it is the textile portion which distinguishes
this article from ordinary picture frames.  Furthermore, the
textile portion greatly enhances the marketability of the
article; however, it is the cardboard frame which provides
support and rigidity to the frame.

     When, as in the instant case, the component which gives the
goods at issue their essential character cannot be determined,
classification is ascertained by utilizing GRI 3(c).  GRI 3(c)
provides:

     (c) When goods cannot be classified by reference to
     3(a) or 3(b), they shall be classified under the
     heading which occurs last in numerical order among
     those which equally merit consideration.

     In this case, the heading which occurs last in numerical
order is 6307, HTSUSA.  Accordingly, the textile covered picture
frame is properly classifiable under subheading 6307.90.9050,
HTSUSA, which provides for Other made up articles: Other: Other:
Other.

HOLDING:

     Based on the foregoing analysis, the sample textile covered
picture frame is classifiable under subheading 6307.90.9050,
HTSUSA.  Articles classified under this subheading are subject to
a general tariff rate of 7 percent ad valorem.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division