CLA-2 CO:R:C:G 085102 JLJ 842557
Mr. W. C. McGehee, Import Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, Missouri 64030
RE: Tariff classification of a textile-topped and
textile-lined heart floral box
Dear Mr. McGehee:
You requested a tariff classification for a Heart Floral
Box, imported from Taiwan under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). You submitted a sample
along with your inquiry.
FACTS:
The merchandise at issue is a heart-shaped box measuring
approximately 12 centimeters by 13 centimeters. You state that
it will hold jewelry or trinkets. The bottom of the box is made
of chipwood and plywood. It has a cushion made of a textile
fabric which covers a textile filling and is backed with
cardboard. The lid is made of chipwood and plywood and of a
textile heart large enough to completely cover the box and to
extend approximately 5 centimeters around its periphery. The
textile heart consists of a sponge material covered with textile
fabric and decorated with nylon lace, nylon ribbon, a nylon
flower and plastic beads. The textile components preponderate by
value.
ISSUE:
What material imparts the essential character to the trinket
box?
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
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is governed by the General Rules of Interpretation (GRI's). GRI
1 provides that "Classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]." In
other words classification is governed first by the terms of the
headings of the tariff and relative section or chapter notes.
GRI 2(b), HTSUSA, provides in part that "The classification
of goods consisting of more than one material or substance shall
be according to the principles of Rule 3."
GRI 3, HTSUSA, reads in pertinent part as follows:
3. When, by application of Rule 2(b) or for any other
reason, goods are prima facie classifiable under two or
more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to the 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.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale 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, insofar as this criterion is applicable.
(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.
The Explanatory Notes for GRI 3(b) state in pertinent part
as follows:
(VIII) 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
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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, what is being marketed is much more than the
chipwood and plywood frame of the box. There are elements of
beauty, texture and good taste that provide most of the appeal of
the textile-topped, textile-lined box. Although the wood frame
provides structural integrity, it cannot compare with the appeal
and the value of the textile top and lining. It is apparent that
the aesthetic appeal and the marketability of the box are
dependent upon the textile elements.
In view of the foregoing, it is our opinion that the
essential character of the textile-topped and lined box is
imparted by the textile components. Following GRI 3(b), HTSUSA,
the heart shaped box is classifiable under the provision for
other made up textile articles: other: other: other, in
subheading 6307.90.9050, HTSUSA, dutiable at the rate of 7
percent ad valorem.
HOLDING:
The textile-topped and lined box is classified in subheading
6307.90.9050, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085102JLJ
6cc: A.D., N.Y. Seap (NIS-230 and NIS-353)
JLJohnson:peh:typed 9/22//89