CLA-2 CO:R:C:G 086197 KWM
TARIFF: 6307.90.9050
Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018
RE: Textile covered picture frame
Dear Ms. Dugan:
This letter is in response to your inquiry dated December 7,
1989, requesting tariff classification of a textile covered
picture frame. Your letter and samples of the goods have been
forwarded to us by our New York office. It is our understanding
that a ruling has already been issued regarding the jewelry
boxes. Therefore, we address here only the fabric covered photo
frames submitted.
FACTS:
The goods at issue here are constructed of paperboard and
textile material. The structure or frame of each item is
paperboard. The surfaces are covered with a textile material
identified as 100% cotton. The textile material is adhered to
the paperboard by an adhesive. The item is described as:
Style 1174S - a "stand-up paperboard heart-shaped
photo frame." It is trimmed with braid edging and has a
center front bow.
Your letter contains no information regarding the cost or weight
breakdown of the component materials.
ISSUE:
How are these goods 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) 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 specific heading of the
nomenclature which provides for this item. Although your letter
did not include a breakdown of the component materials used in
constructing the frames, it is obvious that the principal
components are paperboard and textile material. These form an
inseparable whole, and the item is therefore a composite good.
Failing classification by GRI 1, resort is had 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's 3(a) and (b) hold that goods such as these which are prima
facie classifiable under two or more headings are classified by
determining which of the component materials provides the item
with its essential character.
Two headings suggest themselves for classification purposes,
each referring to one of the principal components. The first is
Heading 4823, HTSUSA, other articles of paper or paperboard, and
the second is Heading 6307, HTSUSA, other made up articles of
textiles. Classification ordinarily 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 articles. We reach this
conclusion despite the absence of weight or cost data, based
simply on the nature of the merchandise. Although paperboard is
most likely predominant by weight and by bulk, we believe the
textile to have greater value. The textile distinguishes these
items from other types of picture frames, and greatly enhances
the marketability of the item. However, it must rely upon the
cardboard frame for support and rigidity.
Failing classification by GRI 3(b), GRI 3(c) states that,
among eligible headings, classification shall occur under that
which is last in numerical order among those under consideration.
In this case, that heading would be 6307.90.9050, HTSUSA, which
provides for other made up textile articles.
HOLDING:
The textile covered picture frame is classified as a made up
textile article of subheading 6307.90.9050, HTSUSA. The duty
rate on these goods will be 7% ad valorem. There is no textile
visa category associated with this item.
Sincerely,
John Durant, Director
Commercial Rulings Division