CLA-2 CO:R:C:G 084679 CB
Ms. Donna L. Allard
Marquel Limited
1864 Rollins Road
Burlingame, California 94010
RE: Classification of paperboard box with mirror
Dear Ms. Allard:
This ruling letter is issued in response to your letter of
May 23, 1989, requesting a classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for a fabric-covered paperboard box with mirror and two
drawers to be imported from Hong Kong.
FACTS :
One sample was submitted for classification. The subject
merchandise is a fabric-covered paperboard box. This box has two
drawers suitable for jewelry or make-up and has a mirror on the
box lid. The box will be imported in various fabrics, but with
the same construction and content.
ISSUE :
Whether the subject merchandise is classified as a textile
or paperboard product?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 states, in part, that "classification
shall be determined according to the terms of the headings and
any relative Section or Chapter Notes ...." In applying GRI 1,
GRI 3(b) provides that composite goods 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...."
-2-
The Explanatory Notes for GRI 3(b) state that the factors
which determine the essential character will vary as between
different kinds of goods. The essential character may 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. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level.
It is Customs position that the subject box is not
classifiable in heading 4202, HTSUSA, which provides, among other
things, for jewelry boxes and similar containers. Unlike a
typical jewelry box, the sample lacks compartments and a felt or
similar lining. It is also not a "similar container" because the
examples cited by the Explanatory Notes represent articles or
classes of articles which are designed to contain specific items.
No mention is made of general purpose containers such as the one
at issue which are designed to hold a variety of articles.
The sample at issue consists of composite goods classifiable
in different headings which describe the component materials.
The cardboard portion is classifiable in Chapter 48, HTSUSA,
while the textile portion is classifiable in Chapter 63, HTSUSA.
With regard to the subject merchandise, the essential character
of this composite good is the cardboard frame. It gives the box
its form and structural integrity. If the cardboard were
removed, the box would cease to function as a box. In
comparison, the elimination of the textile portion would be
immaterial to the use of the box. The textile is merely a
decorative feature to enhance the visual appearance.
HOLDING :
The subject box with mirror is classified under subheading
4823.90.8500, HTSUSA, which provides for other articles of paper
or paperboard dutiable at the rate of 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division