HQ 086774: Stationery gift box; Pencil box; Stationery gift set; Pencil cup set; Stationery organizer; letter holder; textile, cardboard, paperboard and steel; textile covered; sets.

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 086774

                           July 17, 1990

   CLA-2 CO:R:C:G 086774 KWM

   CATEGORY: Classification

   TARIFF NO.: 6307.90.9050; 7323.93.0080

   Ms. Mona Webster
   Target Stores
   33 South Sixth Street
   Minneapolis, Minnesota  55440-1392

   RE:  Stationery gift box; Pencil box; Stationery gift set;
        Pencil cup set; Stationery organizer; letter holder;
        textile, cardboard, paperboard and steel; textile
        covered; sets.

   Dear Ms. Webster:

        We have received your correspondence regarding the
   classification of certain textile covered desk accessory
   items.  Your inquiries and samples of the subject goods were
   forwarded to this office for reply.  We have reviewed your
   submission and our ruling follows.

   FACTS:

        This ruling addresses the goods submitted in five
   different letters from you:

        HQ 086774 - Your letter dated March 8, 1990, regarding a
        "stationery gift box" (style 33-659) and a "memo box"
        (style 33-648).  The gift box measures approximately 6
        inches by 4 inches by 2 inches, is lidded and is filled
        with note paper and envelopes.  The memo box measures 4
        inches by 4 inches by 2 inches, is lidded, and is filled
        with square sheets of memo paper.  The front of the memo
        box has a slot to aid in removing the paper.  Both boxes
        have paperboard/cardboard frames and are covered in
        textile material identified as 65% polyester and 35%
        cotton.

        HQ 086776 - Your letter dated March 9, 1990, regarding a
        "pencil box" (style 33-652).  The pencil box measures 7
        1/2 inches by 2 inches by 1 inch, is lidded and filled
        with six standard lead/wood pencils.  The pencils fill
        the entire interior of the box.  The box has a
        paperboard/cardboard frame and is covered in textile
        material identified as 65% polyester and 35% cotton.

        HQ 086778 - Your letter dated March 7, 1990, regarding a
        "stationery gift set" (style 33-635) and "pencil cup set"

        (style 33-649).  The stationery gift set is oval in
        shape, measures approximately 3 1/2 inches by 6 1/2
        inches by 4 inches, is lidded, and contains the following
        items: a box-tie shaped memo pad, sheets of paper with
        matching envelopes, pencils and a small, blank hard bound
        "journal" (book).  the pencil cup is cylindrical,
        approximately 4 inches tall and 2 1/2 inches in diameter.

        It contains 3 pencils, and a slender  (2 inch by 5 inch)
        note pad.  Both articles have paperboard frames and are
        covered with 65% polyester, 35% cotton textile fabric.

        HQ 086868 - Your letter dated March 10, 1990, regarding a
        "stationery organizer" (style 33-664).  The stationery
        organizer is a box measuring approximately 6 inches by 4
        inches by 3 inches.  The top of the box is lidded, and
        contains envelopes tied with a ribbon.  The bottom
        portion of the box has a drawer filled with small writing
        paper.  The box has a paperboard/cardboard frame and is
        covered in textile material identified as 65% polyester
        and 35% cotton.

        HQ 086941 - Your letter dated March 6, 1990, regarding a
        "letter holder" (style 36-012).  The letter holder is "U"
        shaped and measures approximately 5 inches by 4 3/4
        inches.  It is constructed of stainless steel covered
        with 65% polyester/35% cotton textile fabric.  The fabric
        is backed with foam and a paperboard liner.

   The floral print fabric used on all of the above articles is
   identical, indicating to us that each is part of a series of
   desk accessories marketed and sold together.  Due to the
   similarity among the issues presented in all of the above
   cases, we have consolidated your inquiries for classification
   purposes.

   ISSUE:

        How is each item 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).  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.  In the
   event that the goods cannot be classified solely on the basis
   of GRI 1, and if the headings and legal notes do not otherwise
   require, the remaining GRIs may be applied, taken in order.

        Two headings suggest themselves for classification of the
   goods at issue here.  Heading 4817, HTSUSA, includes boxes, of
   paper or paperboard, which contain an assortment of paper
   stationery.  This would appear to include the stationery gift
   box, memo box, stationery organizer, and possibly the
   stationery gift set, if we are to consider the box in each set
   to be "of" paper or paperboard.  This office has previously
   determined that boxes such as these, composed of paperboard
   with an outer surface of textile, are not "of" paper or

   paperboard.  Therefore, we have eliminated heading 4817,
   HTSUSA, from consideration in all of the above cases.

        Heading 4202, HTSUSA, provides for containers such as map
   cases, cigarette cases, cutlery cases and other similar goods,
   of certain materials, or wholly or mainly covered with such
   materials.  The Explanatory Notes, which constitute the
   official interpretation of the tariff language at the
   international level, aid in determining what attributes a
   "similar container" of heading 4202, HTSUSA, must possess.
   One of the Explanatory Note exemplars is "pen cases", which
   might be construed to include pencil cases as well.  We do not
   reach this conclusion here, because we believe that even if
   such is the case, goods of the type presented in HQ 086776
   would not fall within the purview of heading 4202, HTSUSA.
   The exemplars of both the heading and the Explanatory Notes
   are more specially designed to hold and/or protect certain
   items.  The goods submitted in HQ 086776 are merely ordinary
   decorative boxes which contain pencils.  They are not ejusdem
   generis to the goods of heading 4202, HTSUSA, as suggested by
   exclusion (c) of the Explanatory Notes.

        Since no other heading suggests itself for GRI 1
   classification, we turn to the remaining GRI's.  GRI 3
   provides for the classification of goods put up in sets for
   retail sale.  The Explanatory Notes describe such sets as
   possessing the following characteristics:

        (a)  Consist of at least two different articles which
             are, prima facie, classifiable in different
             headings;

        (b)  Consist of products or articles put up together to
             meet a particular need or carry our a specific
             activity, and;

        (c)  Are put up in manner suitable for sale directly to
             users without repacking.

   Criteria (a) and (c) are clearly met all of the instant cases,
   except HQ 086941, the letter holder.  Our analysis here
   applies to each of the other samples.  We will address the
   letter holder of HQ 086941 below.

        While it is unclear whether or not each of the set
   components would be used for the same "specific activity",
   they do appear to be put up together to meet a particular
   need, namely to provide in one set a grouping of desk or
   writing accessories for use by the consumer.  It is true that
   the boxes serve as storage containers, and the paper and
   writing utensils are used for correspondence.  It is also true
   that some of the sample boxes may be used repetitively after
   the original writing supplies are gone.  We do not believe
   however, that these differences serve as a bar to
   classification as a set.  As imported and as put up for retail
   sale, the samples are sets of writing materials and/or desk
   accessories and should be classified as such.

        Having found that the goods in HQ's 086774, 086776,
   086778, and 086868 are sets of GRI 3(b), the rules of
   interpretation prescribe that classification "is made
   according to the component, or components taken together,

   which can be regarded as conferring on the set as a whole its
   essential character."  We find that the essential character of
   these sets is imparted by the textile covered paperboard
   containers.  In reaching this conclusion, we have considered
   several factors, including the relative weight, bulk, and
   value contributions made by each of the component parts.  In
   addition, we note that all of the containers present in the
   sample sets are suitable for repeated use after the paper or
   other writing materials are used.  For example, the memo box
   of HQ 086774 may be refilled numerous times with ordinary
   square notebook paper.  The boxes of HQ's 086774, 086776,
   086778 and 086868 may be restocked with paper or filled with
   other items such as paper clips, stamps or small jewelry.
   Further, we believe that the decorative box plays an essential
   role in the marketing of these items, particularly as gift
   sets.  This office has determined previously that boxes such
   as those presented here are classified according to the
   textile component.

        The letter holder of HQ 086941, as noted, is not a "set"
   as classified by GRI 3(b).  It is a composite good, comprised
   of two or more component materials, primarily textile material
   and stainless steel.  As such, it is classified by that
   component material which imparts essential character.  It is
   our opinion that essential character is imparted by the
   stainless steel.  The "spring" in the letter holder, which is
   necessary to hold the letters in place is derived from the
   stainless steel, which also provides the rigidity, weight and
   presumably value to the good.

   HOLDING:

        The boxed sets of HQ's 086774, 086776, 086778, and
   086868, described as:
                  Style 33-659, Stationery Gift Box
                  (086774)
                  Style 33-648, Memo Box
                  (086774)
                  Style 33-652, Pencil Box
                  (086776)
                  Style 33-635, Stationery Gift Set
   (086778)
                  Style 33-649, Pencil Cup
   (086778)
                  Style 33-664, Stationery Organizer
   (086868)

   are classified by application of GRI 3(b), the essential
   character of which is imparted by the textile covered
   paperboard box component of each set.  Each set as a whole is
   therefore considered for classification purposes an other made
   up textile article, of subheading 6307.90.9050, HTSUSA.  The
   duty rate on these goods is 7 percent ad valorem.

        The letter holder of HQ 086941 is classified by
   application of GRI 3 as a composite good, the essential
   character of which is imparted by the stainless steel
   component.  As such, the holder is considered an other
   household article of stainless steel, of subheading
   7323.93.0080.  the rate of duty on this item is 3.4 percent ad
   valorem.

                                           Sincerely,


                                           John A. Durant
                                           Director
                                           Commercial Rulings
   Division