HQ 954706: Classification of paperboard lidded boxes covered withtextile materials or with textile materials and plastic beads;trinket boxes; decorative boxes used in sale of jewelry

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 954706

                        February 1, 1994

CLA-2 CO:R:C:T 954706 BC

CATEGORY:  Classification

TARIFF NO.:  6307.90.9986

Jan P. Brown
OroAmerica, Inc.
443 N Varney Street
Burbank, CA 91504

RE:  Classification of paperboard lidded boxes covered with
textile materials or with textile materials and plastic beads;
trinket boxes; decorative boxes used in sale of jewelry

Dear Ms. Brown:

     This responds to a your letter of July 23, 1993, wherein you
requested a classification ruling for various decorative boxes.
We have reviewed the matter and our decision follows.

FACTS:

     The merchandise at issue are decorative boxes consisting of
a paperboard frame covered with textile materials.  We have
examined two samples that are representative of the boxes at
issue.  One is heart shaped and measures 3 1/2 inches at its
widest part.  It measures 1 1/2 inches in height with its
(unhinged) lid on.  The lid and bottom section are covered with
textile material inside and out.  The interior bottom and
exterior lid are cushioned with foam.  The exterior lid is
partially covered with plastic beads arranged in a decorative
pattern.  The other box is in the shape of a pentagon.  It is 2
inches wide at its widest part.  It measures 1 1/2 inches in
height with its fabric-hinged lid closed.  It too is covered
inside and out with textile material.  The interior bottom, the
interior lid and the exterior lid are cushioned.  There are no
plastic beads.

     The importer explained that these and similar boxes are used
in the sale of its jewelry products to retailers.  An item of
jewelry, such as a chain, bracelet, pendant, ring, earring, etc.,
is placed inside a box, and boxes containing jewelry are shipped
to their customers who sell them at retail.  There are no inserts
for these boxes.  The item of jewelry is placed inside the box
and rests on the cushioned interior.  After purchase by the
consumer from the retailer, the box can be used to store the
jewelry or other items.  It could also be used as a decorative
article.

ISSUE:

     What is the proper classification for the decorative boxes
at issue?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI).  GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes.  Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order. 

     The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise.  The EN's constitute the official interpretation of
the nomenclature at the international level.  While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee.  It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS.  In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise.  (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, endorsing use of
the EN's in the classification of goods.  23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)  (See also Totes,
Inc. v. United States, No. 91-09-00714, slip op. 92-153 (CIT
September 4, 1992), 26 Cust. Bull. No. 40, 35, 37 n. 3 (September
30, 1992), citing T.D. 89-80 and acknowledging the authority of
the EN's.)

     Under GRI 1, consideration is given to the tariff provision
for containers of heading 4202, HTSUSA.  This heading covers: 

     Trunks, suitcases, vanity cases, attache cases,
     briefcases, school satchels, spectacle cases, binocular
     cases, camera cases, musical instrument cases, gun
     cases, holsters and similar containers; travelling
     bags, toiletry bags, knapsacks and backpacks, handbags,
     shopping bags, wallets, purses, map cases, cigarette
     cases, tobacco pouches, tool bags, sports bags, bottle
     cases, jewelry boxes, powder cases, cutlery cases and
     similar containers, of leather or of composition
     leather, of plastic sheeting, of textile materials, of
     vulcanized fiber or of paperboard, or wholly or mainly
     covered with such materials or with paper.

     In Headquarters Ruling Letter (HRL) 953393, dated April 16,
1993, we classified a box substantially similar to those at issue
here (except for the plastic beads) as other made up textile
articles under subheading 6307.90.9986, HTSUSA, concluding that
they were more like trinket boxes than jewelry boxes of heading
4202, HTSUSA.  The lidded box there classified was constructed of
cardboard and covered with textile material.  It was in the shape
of a pentagon and measured 2 1/2 inches wide and 1 3/4 inches in
height.  In that ruling, classification in heading 4202, HTSUSA,
was ruled out since the boxes were not specially designed, shaped
or fitted to hold jewelry.  Thus, we concluded that the boxes
were not jewelry boxes of the ordinary kind, nor of the kind
described in the following EN to heading 42.02:

     The term "jewellery boxes" covers not only boxes
     specially designed for keeping jewellery [the ordinary
     kind], but also similar lidded containers of various
     dimensions (with or without hinges or fasteners)
     specially shaped or fitted to contain one or more
     pieces of jewellery and normally lined with textile
     material, of the type in which articles of jewellery
     are presented and sold and which are suitable for long
     term use.
 
In HRL 951028, dated March 3, 1993, we held that various boxes
used in the retail sale of jewelry and similar items were jewelry
boxes of the kind described in the above EN.  The boxes there
classified differ from the boxes classified in HRL 953393 because
they were specially shaped or fitted to contain jewelry and they
were in fact used in the presentation and/or sale of such items,
whereas in 953393 they were not sold with jewelry but were sold
as boxes for various uses limited only by the imagination of the
ultimate consumer and the physical dimensions of the box.

     The boxes presently under consideration are similar to those
we have described in previous rulings (such as HRL 953393) as
"trinket boxes."  Trinket boxes are not specially designed,
shaped or fitted for jewelry.  They are not specially constructed
to fit any particular item, but can be used to store various
items including jewelry.  (In addition to HRL 953393, April 16,
1993, see: HRL 952566, December 12, 1992; HRL 876018, July 22,
1992; and HRL 872453, April 7, 1992.)  The only difference
between trinket boxes we have classified in the past and the
boxes at issue here is that the latter boxes are being used in
the sale of jewelry.  In every other respect, the boxes at issue
here are so-called trinket boxes.  They are not normally used in
the retail sale of jewelry.

     Based on the foregoing, we conclude that the sample boxes
are of a class or kind used as trinket boxes.  To reiterate,
trinket boxes are boxes used for general purposes that are not
specially shaped or fitted to hold jewelry.  In other words, they
are not the kind of boxes classified as jewelry boxes in HRL
951028, but are the kind of boxes classified in HRL 953393 (and
other rulings cited above) as other articles of textile
materials.  That this importer chooses to use them in the sale of
jewelry does not alter this conclusion.

     Since the boxes at issue are trinket boxes, they are not
classifiable, according to GRI 1, as jewelry boxes or similar
containers under heading 4202, HTSUSA.  No other tariff provision
provides explicitly for the boxes; therefore, they are
classifiable by application of GRI 3, since GRI 2 directs that
"goods consisting of more than one material or substance shall be
classified according to the principles of rule 3."  The materials
present in the sample boxes are cardboard and textile fabric, in
the one instance, and cardboard, textile material and plastic in
the other instance.  Under GRI 3(a), the following is provided: 

     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.

     The applicable headings are 3926, HTSUS, covering other
articles of plastics, 4823, HTSUS, covering other articles of
paperboard, and 6307, HTSUS, covering other articles of textile
materials.  Here, as in HRL 953393, the applicable headings refer
only to a part of the materials comprising the article, heading
3926, HTSUSA, to plastic materials, heading 4823, HTSUSA, to
paperboard and heading 6307, HTSUSA, to textile material. 
Therefore, they are considered to be equally specific, rendering
classification on the basis of specificity (GRI 3(a))
inapplicable.

     Under GRI 3(b), articles composed of two or more materials
are classified according to essential character.  That is, the
article will be considered to consist of the material that
imparts its essential character.  Here, the paperboard provides
the structure for the box, but the textile fabric and the plastic
beads provide aesthetic appeal and marketability.  As in HRL
953393, considering the nature of the boxes at issue, we are
unable to conclude that any one of the component materials
imparts the essential character.  Therefore, we must proceed to
GRI 3(c).

     Under GRI 3(c), the following is provided: "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."  Under this rule,
the boxes at issue are classifiable under heading 6307, HTSUSA. 
(See also 953634, September 10, 1993, for a similar conclusion.)

HOLDING:

     The paperboard boxes covered with textile fabric and textile
fabric with plastic beads are classifiable under subheading
6307.90.9986, HTSUSA, which provides for other made up textile
articles, including dress patterns: other: other: other: other:
other.  The applicable rate of duty is 7% ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

                               Sincerely,





                               John Durant, Director
                               Commercial Rulings Division