CLA-2-63:OT:RR:NC:N3:351
Ms. Dana Akemann
D Elisa Creative
5052 Ewing Avenue South, Unit 205 Minneapolis, MN 55410
RE: The tariff classification of a decorative textile box from Indonesia
Dear Ms. Akemann:
In your letter dated June 20, 2023, you requested a tariff classification ruling on behalf of your client, PT, Grafitecindo Ciptaprina. A sample of the product was provided to this office and will be retained for training purposes.
The sample, described as a “D02 Decorative Box,” is a textile covered storage box with removable lid designed for use in an office. The storage box’s sides are made of 1250 gsm duplex paperboard, covered, and laminated with a 100 percent polyester woven, dyed black, fabric on the outside and glued to a 150 gsm C1S paper, dyed black, liner. The storage box’s base is comprised of three layers glued together: a 150 gsm CS1 paper dyed black liner, a middle layer of 900 gsm duplex paperboard glued to a 150 gsm C1S paper baseboard, and an outer layer of 100 percent polyester woven dyed black fabric laminated to a 150 gsm C1S paper. The lid has the same construction. The storage box features an iron label holder on the front. The rectangular storage box is available in three sizes: small, measuring 13 inches in length by 7 ½ inches in width by 5 inches in height, medium, measuring 13 inches in length by 10 inches in width by 7 inches in height, and large, measuring 15 ½ inches in length by 13 inches in width by 10 inches in height. You state the item is also available in the color ivory and with two pull out drawers. You also state the SKU number will be delineated by the size and color.
You suggest the “D02 Decorative Box” should be classified under 4819.60.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like.” We disagree.
The decorative box is a composite good consisting of a made-up textile article (heading 6307) and paperboard/paper (heading 4819). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. While the paperboard/paper gives the box its structure, the fabric covering the entire outer surface provides aesthetic appeal and marketability. As explained in Headquarters ruling HQ H081676, we therefore find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings are 4819 and 6307. Heading 6307 appears last in the tariff. The applicable subheading for the “D02 Decorative Box,” will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.In your letter dated June 20, 2023, you requested a tariff classification ruling.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division