CLA-2; CO:R:C:T 953393 ch
Gwen H.R. Salisbury
Manager
Compass Forwarding Co., Inc.
19518 Pacific Highway South
Seattle, Washington 98188
RE: Classification of textile covered photograph frame and
trinket box.
Dear Ms. Salisbury:
This is in response to your letter of January 14, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a textile
covered photograph frame and trinket box. Your inquiries
concerning duty assessments and the country of origin of this
merchandise will be the subject of a separate ruling letter.
FACTS:
The submitted samples are a matching photograph frame and
trinket box. The photograph frame measures approximately 7.5
inches by 10 inches. It is constructed of cardboard, and is
covered with a marbleized piece dyed silk fabric bordering 1.75
inches around the edge of the front of the frame. The back of
the frame is covered with a gray colored polyester fabric. A
hinged piece of cardboard is attached to the back to act as a
stand. A plastic overlay protects the photograph area. A
plastic foam padding has been inserted between the fabric and
cardboard.
The trinket box is constructed of the cardboard and textile
materials used in the frame. It is pentagonally shaped and
measures approximately 2.5 inches wide by 1.75 inches deep. This
item is completely covered with textile materials. The lid is
padded and completely removable. The box does not contain fitted
compartments, and it is suitable for various small articles.
ISSUE:
What are the proper tariff classifications for the
photograph frame and trinket box?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, covers:
Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
Briefcases, School Satchels, Spectacle Cases, Binocular
Cases, Camera Cases, Musical Instrument Cases, Gun
Cases, Holsters and Similar Containers; Travelling-
Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
Pouches, Tool Bags, Sports Bags, Bottle-Cases,
Jewellery Boxes, Powder-Boxes, Cutlery Cases and
Similar Containers, of Leather or of Composition
Leather, of Sheeting of Plastics, of Textile Materials,
of Vulcanised Fibre or of Paperboard, or Wholly or
Mainly Covered with Such Materials or With Paper.
(Emphasis added).
Under the terms of this heading if the textile covered box is
considered to be a jewelry box, or a container similar to a
jewelry box, it is classified under heading 4202.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
The EN to heading 4202 state, in pertinent part, that:
The term "jewellery boxes" covers not only boxes
specially designed for keeping jewellery, but also
similar lidded containers of various dimensions (with
or without hinges or fasteners) specially shaped or
fitted to contain one or more pieces of jewellery and
normally lined with textile material, of the type in
which articles of jewellery are presented and sold and
which are suitable for long-term use. (Emphasis
added).
We have interpreted the highlighted portions of this passage to
impose a requirement that a box be specially designed with
features for holding or displaying jewelry in order for it to be
classified as a jewelry box. See Headquarters Ruling Letter
(HRL) 952566, dated December 29, 1992; HRL 088571, dated May 31,
1991; HRL 087367, dated September 5, 1990. In order for a
container to be classified as an article similar to a jewelry
box, it must be specially fitted to hold a specified article. As
the instant box is not fitted to hold jewelry or other items, and
may be used to hold any number of articles, it is not
classifiable in heading 4202.
There is no other provision in the tariff schedule which
specifically describes the trinket box. However, this article
may be classified according to its component materials. In this
case, the principal materials are cardboard and textile fabrics,
which are classifiable under Chapter 48 and Section XI of the
Nomenclature respectively. Heading 4823, which provides for
other articles of paperboard, would describe the box if it was
composed entirely of paperboard. On the other hand, heading
6307, which provides for other made up textile articles, would
encompass this article if it was composed only of textile
materials.
GRI 3 governs the classification of goods which are prima
facie classifiable within two or more headings. GRI 3(a)
provides that:
The heading which provides the most specific
description shall be preferred to 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.
(Emphasis added).
Here, the applicable headings refer only to parts of the
materials comprising the article. Therefore, they are considered
to be equally specific in relation to the box. For this reason,
we cannot classify the box on the basis of specificity.
GRI 3(b) states in part that:
[G]oods consisting of different materials...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.
EN(VIII) to GRI 3(b) provides, at page 4, the following
guidelines for determining the essential character of an article:
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, the textile fabrics enhance the marketability of
the box and distinguish it from ordinary, unadorned boxes. On
the other hand, the cardboard components lend the article its
structure and form. In HRL 952566 and HRL 087367, we issued
rulings with respect to similar textile covered cardboard boxes.
In those instances, we concluded that the cardboard and textile
materials each contributed substantially to the final product.
Hence, we were unable to determine which material imparted the
essential character to the completed boxes. We see no reason to
deviate from this precedent in this case.
When it is not possible to determine the component which
gives a product its essential character, we must resort to GRI
3(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.
In this case, heading 6307 is the applicable heading occurring
last in numerical order. Accordingly, the trinket box is
classified under heading 6307.
No heading in the Nomenclature specifically describes the
photograph frame (Cf. frames of base metals, for pictures and
photographs, classified under subheading 8306.30; frames of
plastics, for photographic slides, subheading 3926.90). Hence,
we must again classify this article according to its constituent
materials. Although the instant frame contains a plastic overlay
and plastic foam padding, we conclude that these materials are
incidental to the textile and cardboard materials. Hence, the
overlay and foam materials do not merit consideration.
Classifying the photograph frame poses the same difficulties
as classifying the trinket box. This article may be classified
as an article of paperboard or an article of textile materials
pursuant to headings 4823 and 6307. The constituent materials
are equally specific in relation to one another. Therefore, we
must attempt to identify the material which imparts the essential
character to the frame. Once again, the cardboard and textile
materials contribute equally to the finished article. Therefore,
we must resort to GRI 3(c), which results in the classification
of the frame in heading 6307. See HRL 086197, dated April 10,
1990; HRL 086259, dated April 18, 1990; HRL 086638, dated June
12, 1990; HRL 086639, dated June 12, 1990; (textile covered
paperboard or cardboard picture frames classified under heading
6307, pursuant to GRI 3(c)).
HOLDING:
The subject merchandise is classifiable under subheading
6307.90.9986, HTSUSA, which provides for other made up textile
articles, including dress patterns: other: other: other,
other: other. The applicable rate of duty is 7 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director