CLA-2 CO:R:C:G 085101 JLJ 842558
Mr. W. C. McGehee
Import-Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, Missouri 64030
RE: Tariff classification of a textile-covered box
Dear Mr. McGehee:
You requested a tariff classification for a Heart Frame
Jewelry Box, style 29-745, to be imported from Taiwan. You
submitted a sample of the item and component breakdowns by value
and by weight along with your request.
FACTS:
The merchandise at issue is a heart shaped box which is
designed to hold trinkets and a picture in the heart shaped frame
on top of the box. It measures approximately 12 centimeters by
11 centimeters. It is designed to be used in the home, not
carried on the person.
The box is completely covered on the outside with a textile
fabric and decorated with nylon lace, nylon ribbon, and a nylon
flower. The inside of the box is lined with a nylon fabric which
covers a sponge material backed by cardboard.
The top and bottom of the box are made of solid wood. The
sides of the lid and the sides of the bottom part are made of
chipwood (thin, flexible strips of wood).
ISSUE:
What material imparts the essential character to the box?
- 2 -
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (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 "[t]he
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.
(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.
- 3 -
The Explanatory Notes for GRI 3(b) state in perinent part as
follows:
(VIII) The factor which determines essential character will
vary as between defferent 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
wood box. There are elements of beauty, plushness, elegance,
texture and good taste that provide most of the appeal of the
heart shaped box. We note that, according to your component
breakdowns, the textile components predominate by both weight and
value. Although the wood and chipwood frame provides structural
integrity, they are overshadowed by the beauty and the value of
the textile components. It is apparent that the aesthetic appeal
and the marketability of the box are dependent upon the textile
components.
In view of the foregoing, it is our opinion that the
essential character of the heart shaped box is imparted by the
textile components. Following GRI 3(b), HTSUSA, the heart shaped
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.
HOLDING:
The heart shaped box is classified in subheading
6307.90.9050, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085101JLJ
6cc: A.D., N.Y. Seaport (NIS-230 and NIS-353)
1cc: D.D., St. Louis, Mo.
JLJohnson:peh:typed 9/22/89