CLA-2 CO:R:C:T 089147 KWM
Mr. Nathan Hedaya
Hedaya Brothers Inc.
255-18th Street
Brooklyn, New York 11215
RE: Decorative Christmas Gift Box; Festive articles;
decorative items; traditionally associated; furnishing
articles; textile furnishings; other made up textile
articles.
Dear Mr. Hedaya:
This is in response to your inquiry of April 8, 1991,
regarding the tariff classification of merchandise described
as "Decorative Christmas Gift Boxes." We find that the
merchandise is classified under heading 6403.90.9490, HTSUSA.
Our ruling follows.
FACTS:
The sample sent with your letter is made of textile
material and paperboard. It is a square tray-like item,
measuring approximately 7 1/2 inches by 7 1/2 inches. The
sides of the box/tray are approximately 2 inches high. The
underlying structure of the box is paperboard, which has been
covered with textile material. The textile has been assembled
so that the walls are held in an upright position. Your April
8th letter indicates that the article is used as a "gift box."
We believe that the article could be used for a variety of
purposes, such as a item for the household during a holiday,
for holding food such as cookies, candy, etc., or as a
container for gifts. Your letter also suggests that the
article should be classified under subheading 9505.10.2500,
HTSUSA.
ISSUE:
Is this a festive article of subheading 9505.10.2500,
HTSUSA?
If not, what is the proper tariff classification?
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). 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. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
You suggest that subheading 9505.10.2500,HTSUSA, provides
for this article. That subheading includes, in pertinent
part: "Festive ... articles ...; Articles for Christmas
festivities." Customs has determined that this is not a
'festive article' of subheading 9505.10.2500, HTSUSA; the
instant articles serve a more utilitarian, rather than
decorative, function. Moreover, despite the incorporation of
the holly and Christmas bells motif, the article is not an
item traditionally affiliated with Christmas to the same
degree as those articles noted in the Explanatory Notes to the
subheading. Therefore, they are classified elsewhere in the
nomenclature.
We have also considered heading 6304, HTSUSA, which
provides for "...furnishing articles ..." of cotton. We have
determined that this heading does not include the instant
goods. The articles classified in heading 6304, HTSUSA, have
as their primary or principal function the furnishing of a
home, office, etc., as described in the Explanatory Notes. We
have classified similarly constructed articles in this
subheading, but only after finding that the article was in
fact a article for furnishing the home. We cannot find in
this case that the principal function of this article is as a
furnishing. Its' uses are many and varied; it is described by
the provisions of this heading.
Failing to find a heading which describes the instant
article, we consider the box/tray to be a composite article of
paperboard and textiles. According to the provisions of GRI
3(b), classification will depend on which material provides
the product's "essential character." Your letter did not
provide a breakdown of the relative costs and weights
associated with each material. However, we do not find that
information necessary for our decision. Both components
contribute to the use and function of the article. Neither is
clearly the predominant or 'essential' material. Therefore,
we have classified the article under that heading which occurs
last in the nomenclature, according to the provisions of GRI
3(c).
HOLDING:
The merchandise at issue, a "Decorative Christmas Gift
Box" is classified under heading 6307.90.9490, HTSUSA, as an
other made up textile article, other, other, other. The
applicable rate of duty is 7 percent ad valorem. There is no
textile quota category associated with this classification.
Sincerely,
John A. Durant, Director
Commercial Rulings Division