CLA-2 CO:R:C:G 084977 JLJ
Ms. Maggie Tang
L. Kee & Company, Inc.
543 Forbes Boulevard
South San Francisco, California 94080-2019
RE: Tariff classification of a fabric-covered box
and of cotton handkerchiefs
Dear Ms. Tang:
You inquired about the tariff classification of a
Handkerchief/Jewelry Box imported from the People's Republic of
China under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You submitted a sample along with your
inquiry.
FACTS:
The merchandise at issue is a square shaped cardboard frame
box completely covered and lined with a white textile fabric,
presumably cotton, and two cotton handkerchiefs. The exterior
top surface of the box is padded and is embroidered with a floral
pattern. Three of the four sides of the box have small
embroidered patterns. The box is approximately 13 centimeters
long, 6 centimeters high and 9 centimeters wide. The lid is
permanently hinged to the body of the box by a textile strip.
The box contains a fitted tray, which has two compartments for
jewelry which are designed to rest on the bottom of the box.
Packed into the box and imported with it are two cotton
handkerchiefs. They are both hemmed. Both are embroidered.
ISSUE:
How are the cotton handkerchiefs and the textile-covered box
classified under the HTSUSA?
-2-
LAW AND ANALYSIS:
We do not consider the handkerchiefs and the textile-covered
box to constitute goods put up in sets for retail sale under
General Rule of Interpretation (GRI) 3(b), HTSUSA. The Explana-
tory Notes for GRI 3(b), HTSUSA, state that such sets consist of
products put up together to meet a particular need or to carry
out a specific activity. The hankerchiefs and the box do
neither; therefore, they are not a set.
The first issue confronting us is the classification of the
textile-covered box. The box will be classified according to the
material which imparts the essential character of the box. The
question is, does the textile covering impart the essential
character of the box, or does the cardboard frame?
In applying the HTSUSA, the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's). GRI
1 provides that "Classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]." In
other words, classification is governed first by the terms of the
headings of the tariff and relative section or chapter notes.
GRI 2(b), HTSUSA, provides in part that "The classification
of goods consisting of more than one material or substance shall
be according to the principles of Rule 3."
GRI 3, HTSUSA, reads in pertinent part as follows:
3. 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 the 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.
-3-
(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.
(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.
The Explanatory Notes for GRI 3(b) state in pertinent part
as follows:
(VIII) The factor which determines essential character will
vary as between different kinds of goods. It may,
for example, be determined by the nature of the
material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in
relation to the use of the goods.
In this case, what is being marketed is much more than a
cardboard box. There are elements of beauty, texture and good
taste which provide much of the appeal of the textile-covered
box. Although the cardboard frame provides structural integrity,
it cannot compare with the beauty and the value of the textile
covering. It is apparent that the aesthetic appeal and the
marketability of the box are dependent upon the textile covering.
In view of the foregoing, it is our opinion that the
essential character of the textile-covered box is imparted by the
textile covering. Following GRI 3(b), HTSUSA, the textile-
covered box is classifiable under the provision for other made up
textile articles: other: other: other, in subheading
6307.90.9050, HTSUSA, dutiable at the rate of 7 percent ad
valorem.
The final question concerns the classification of the two
cotton handkerchiefs. They are classifiable under the eo nomine
provision for handkerchiefs: of cotton: other, in subheading
6213.20.2000, HTSUSA, dutiable at the rate of 7.5 percent ad
valorem. Textile category 330 applies to handkerchiefs
classified in this subheading.
-4-
HOLDING:
The textile-covered box is classified in subheading
6307.90.9050, HTSUSA. The handkerchiefs are classified in
subheading 6213.20.2000, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seap (NIS-230 and NIS-353)
1cc: D.D., San Francisco, Cal.
JLJohnson:tj:typed 08/04/89
Jones library
name: 084977JLJ