CLA-2 CO:R:C:G 086259 KWM
Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Textile covered picture frames
Dear Ms. Webster:
This letter is in response to your inquiry dated December
19, 1989, requesting tariff classification of textile covered
picture frames. Your letter and samples of the goods have been
forwarded to us by our New York office for a classification
ruling.
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 cotton and polyester, and padded with foam. The
textile material and foam are adhered to the paperboard by an
adhesive. The items are described as:
Style 16202-2, 65 poly/35 cotton fabric covered square
double photo frame, 3+ inches by 5 inches.
Style 16199-3, 65 poly/35 cotton fabric covered square
photo frame, 3+ inches by 5 inches with glass shield.
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 these items. 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 frames are classified as a made
up textile article of heading 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