CLA-2 CO:R:C:T 953634 BC
Jeffrey L. Benzin
Spice Island Imports
169 Hampshire Avenue
Elmhurst, Illinois 60126
RE: Classification of cardboard boxes covered with 100% cotton
fabric; trinket boxes; jewelry boxes
Dear Mr. Benzin:
This responds to your letter of March 1, 1993, wherein you
requested a binding classification ruling on cardboard
(paperboard) boxes covered with 100% cotton fabric. The Area
Director of the New York Seaport forwarded the ruling request to
this office for response. A sample was submitted for our
examination.
FACTS:
The merchandise at issue are cardboard boxes covered with
100% cotton fabric. The boxes vary in size but do not exceed 8
by 11 inches. The sample submitted is a two inch square box that
has a one inch deep bottom half with a removable lid. With the
lid on, the box is approximately 1 1/4 inches in height. The
bottom half of the box is covered in black fabric, interior and
exterior; the interior of the lid is covered with black fabric
and the exterior of the lid is covered with floral decorated
fabric. The lid has foam padding (below the fabric) on the top
exterior and the top interior; the bottom has foam padding on the
bottom interior. You described the boxes as "Decorative Boxes"
that "can be used as decorative home furnishing or as a
decorative gift box for small items such as jewelry."
ISSUE:
What is the proper classification of the cotton covered
cardboard boxes?
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, one heading is suggested: heading 4202,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which covers the following:
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 are containers wholly covered with
textile materials 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 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, 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 merchandise in
question is not classifiable, by application of GRI 1, as jewelry
boxes under heading 4202, HTSUSA.
Since the boxes at issue are trinket boxes, the analysis in
HRL 953393 is applicable. Like the trinket boxes there
classified, those at issue 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 two materials present in the sample
boxes are cardboard and fabric. A cardboard box would be
classifiable in heading 4823, HTSUSA, and a box made of textile
fabric would be classifiable in heading 6307, HTSUSA. 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.
Here, as in HRL 953393, the applicable headings refer only
to a part of the materials comprising the article, 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 unavailing.
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. As in HRL 953393, we are unable
to conclude that either material - either the cardboard that
provides the box's structure or the textile fabric that gives the
box its decorative appeal - is the one that imparts 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.
HOLDING:
The cotton fabric covered cardboard boxes at issue 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
Commercial Rulings Division