CLA-2 CO:R:C:T 955007 BC
Dave Misheikis
CBI Distribution, Inc.
1501 N. Michael
Wood Dale, IL 60191
RE: Classification of paperboard lidded boxes covered with rayon
fabric and plastic sequins; trinket boxes
Dear Mr. Misheikis:
This responds to a classification ruling request submitted
on your behalf by letter of July 12, 1993, from Expeditors
International. Expeditors International instructed that we
respond directly to you. We have reviewed the matter and our
decision follows.
FACTS:
The merchandise at issue is described as sequin boxes used
chiefly as storage boxes for small items. The boxes have a
removable lid and are made of paperboard covered internally and
externally with 100% rayon fabric. The bottom of the interior is
padded with foam. Externally, the very top of the lid is covered
with round plastic sequins and plastic beads. The samples
submitted for our examination are approximately 2 1/2 inches wide
and 1 inch deep. With the lid on, the boxes are approximately 1
1/2 inches in height. The sample boxes are in the shape of a
star, a heart and a circle. Expeditors International, your
representative, suggested that the correct classification is
subheading 4823.90.8500, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which covers [O]ther articles of
paperboard.
ISSUE:
What is the proper classification for the paperboard boxes
at issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise. The EN's constitute the official interpretation of
the nomenclature at the international level. While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee. It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS. In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise. (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, endorsing use of
the EN's in the classification of goods. 23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)
Under GRI 1, consideration is given to the tariff provision
for containers of heading 4202, HTSUSA. This heading covers:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling
bags, toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
However, while the boxes at issue are containers that could be
used to store jewelry, we have held in the past that containers
of this particular type are not jewelry boxes or similar
containers.
In Headquarters Ruling Letter (HRL) 953393, dated April 16,
1993, we classified a box substantially similar to those at issue
here (except for the plastic sequins and beads) as other made up
textile articles under subheading 6307.90.9986, HTSUSA. The
lidded box there classified was constructed of cardboard and
covered with textile material. It was in the shape of a pentagon
and measured 2 1/2 inches wide and 1 3/4 inches deep. In that
ruling, classification in heading 4202, HTSUSA, was ruled out
since the boxes were not specially designed, shaped, or fitted to
hold jewelry. Thus, we concluded that the boxes were not jewelry
boxes of the ordinary kind, nor of the kind described in the
following EN (to heading 42.02):
The term "jewellery boxes" covers not only boxes
specially designed for keeping jewellery [the ordinary
kind], 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.
In HRL 951028, dated March 3, 1993, we held that various
boxes used in the retail sale of jewelry and similar items were
jewelry boxes of the kind described in the above EN. The boxes
there classified differ from the boxes here at issue because they
were specially shaped or fitted to contain jewelry and they were
in fact used in the presentation and/or sale of such items.
The boxes presently under consideration are similar to those
we have described in previous rulings as "trinket boxes." These
are boxes that are not specially designed, shaped or fitted for
jewelry. In fact, they are not specially constructed to fit any
particular item. Various kinds of articles can be placed in
them, limited only by the size of the box, including jewelry,
cosmetics, keepsakes, stamps, paper clips, postcards,
photographs, etc. (See HRL 953393, April 16, 1993; HRL 952566,
December 12, 1992; HRL 876018, July 22, 1992; and HRL 872453,
April 7, 1992.) Also, they are not used in the retail sale of
jewelry or other items. They are marketed and sold to consumers
as boxes for various uses.
Based on the foregoing, we conclude that the boxes at issue
are not classifiable, by application of GRI 1, as jewelry boxes
under heading 4202, HTSUSA.
Since no other tariff provision provides explicitly for the
boxes at issue, they are classifiable by application of GRI 3,
since GRI 2 directs that "goods consisting of more than one
material or substance shall be classified according to the
principles of rule 3." The three materials present in the sample
boxes are cardboard, textile fabric and plastic. Under GRI 3(a),
the following is provided:
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.
The applicable headings are 3926, HTSUS, covering other
articles of plastics, 4823, HTSUS, covering other articles of
paperboard, and 6307, HTSUS, covering other articles of textile
materials. Here, as in HRL 953393, the applicable headings refer
only to a part of the materials comprising the article, heading
3926, HTSUSA, to plastic materials, heading 4823, HTSUSA, to
paperboard and heading 6307, HTSUSA, to textile material.
Therefore, they are considered to be equally specific, rendering
classification on the basis of specificity inapplicable.
Under GRI 3(b), articles composed of two or more materials
are classified according to essential character. That is, the
article will be considered to consist of the material that
imparts its essential character. Here, the paperboard provides
the structure for the box, but the rayon fabric and the plastic
sequins and beads provide aesthetic appeal and marketability. As
in HRL 953393, we are unable to conclude that any one of the
component materials imparts the essential character. Therefore,
we must proceed to GRI 3(c).
Under GRI 3(c), the following is provided: "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." Under this rule,
the boxes at issue are classifiable under heading 6307, HTSUSA.
(See also 953634, September 10, 1993, for a similar conclusion.)
HOLDING:
The paperboard boxes at issue, covered with rayon fabric and
plastic sequins and beads, are 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% 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