CLA-1 CO:R:C:G 087367 KWM
TARIFF: 6307.90.9590
Mr. David Krakauer
Designs on Travel
West 33rd Street
New York, New York 10001-3302
RE: Textile covered boxes; Other made up articles of textiles
Dear Mr. Krakauer:
This will acknowledge receipt of your correspondence dated
April 4, 1990, regarding the classification of textile covered
"general purpose" boxes. Your letter and samples of the goods were
forwarded to this office for a ruling.
FACTS:
The merchandise at issue here is described in your request as
a "general purpose box." Three different styles of box are covered
by your ruling request. Each box has a cardboard structure, and
is covered inside and out with a textile material described as 100%
cotton. They have no mirrors, trays, partitions or other special
features. The component materials are broken down by value and
weight as follows:
Style 101 Style 102 Style 103
$ WT% $ WT% $ WT%
Fabric 1.15 22 1.83 16 1.02 20
Cardboard 1.64 67 2.80 78 1.65 68
Foam/Trim .70 11 1.09 6 1.63 12
According to the figures provided, the cardboard component
clearly comprises the majority of the weight in each sample. It
also has the highest value in terms of cost.
Classification of Style 103 was provided to you by our New
York office under separate cover. This ruling addresses the
classification of Styles 101 and 102.
ISSUE:
How are these goods classified under the Harmonized Tariff
Schedules of the United States?
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 GRIs may be applied, taken
in order.
Heading 4202, HTSUSA, provides for jewelry boxes with an outer
surface of textile materials. However, the terms "jewelry boxes"
under the HTSUSA include goods which are specifically suited to
hold jewelry items, and are suitable for long term use. The
instant merchandise is not of that type. The absence of fittings,
trays, et cetera, indicate that this not a jewelry box within the
meaning of heading 4202, HTSUSA. It is, as you have described, a
general purpose or trinket box, suitable for a number of uses.
Having found no other heading the terms of which describe
these goods, we consider the instant merchandise to be a composite
good, classified according to GRI 3. In pertinent part, GRI 3
provides:
(b) Mixtures, composite goods consisting of different
materials or . . . shall be classified as if they
consisted of the material or component which gives them
their essential character . . .
(emphasis added). Classification of these goods, then, requires
a determination of which material provides the goods with their
essential character. In this regard, the Explanatory Notes for GRI
3 provide, in pertinent part:
(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
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.
(emphasis added). While not legally binding, the Explanatory Notes
represent the official interpretation of the tariff schedules at
the international level. The Explanatory Notes for GRI 3 provide
only rough guidelines and limited examples of the factors used to
determine essential character. There is no explicit set of
criteria for that determination.
We note the predominance of the cardboard structure in terms
of both weight and value. The cardboard forms the core of each
box, providing shape and rigidity. However, the textile material
is in our opinion equally important, particularly in terms of
intangible qualities not easily measured or quantified. For
example, it is the textile which provides the principal, if not the
only, feature for marketing these goods. Without the textile,
these items would be simple cardboard boxes, no different from any
other. Thus, for the classification of these goods, it is our
opinion that neither the cardboard nor textile taken alone will
establish essential character in this case.
Failing classification by GRI 3(b), GRI 3(c) provides:
(c) When goods cannot be classified by reference to GRI 3(a)
or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration.
We have eliminated from consideration here those components
described as "foam/trim" because they do not merit equal
consideration with the cardboard and textile. As between the
textile and cardboard components (headings 6307 and 4823, HTSUSA,
respectively), classification falls under subheading 6307.90.9590.
HTSUSA, which provides other made up textile articles, and occurs
last in numerical order.
HOLDING:
The textile covered cardboard boxes described as Styles 101
and 102 are classified as other made up textile articles under
subheading 6307.90.9590, HTSUSA. There is no textile visa category
associated with this classification.
Sincerely,
John A. Durant
Director