HQ 085101: Tariff classification of a textile-covered box

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 085101

                                 September 25, 1989

          CLA-2 CO:R:C:G 085101 JLJ 842558

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9050

          Mr. W. C. McGehee
          Import-Traffic Manager
          House of Lloyd, Inc.
          11901 Grandview Road
          Grandview, Missouri 64030

          RE: Tariff classification of a textile-covered box

          Dear Mr. McGehee:

               You requested a tariff classification for a Heart Frame
          Jewelry Box, style 29-745, to be imported from Taiwan.  You
          submitted a sample of the item and component breakdowns by value
          and by weight along with your request.

          FACTS:

               The merchandise at issue is a heart shaped box which is
          designed to hold trinkets and a picture in the heart shaped frame
          on top of the box.  It measures approximately 12 centimeters by
          11 centimeters.  It is designed to be used in the home, not
          carried on the person.

               The box is completely covered on the outside with a textile
          fabric and decorated with nylon lace, nylon ribbon, and a nylon
          flower.  The inside of the box is lined with a nylon fabric which
          covers a sponge material backed by cardboard.

               The top and bottom of the box are made of solid wood.  The
          sides of the lid and the sides of the bottom part are made of
          chipwood (thin, flexible strips of wood).

          ISSUE:

               What material imparts the essential character to the box?



















                                        - 2 -

          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
          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 "[t]he
          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.















                                        - 3 -

               The Explanatory Notes for GRI 3(b) state in perinent part as
          follows:

               (VIII)  The factor which determines essential character will
                       vary as between defferent 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.

               In this case, what is being marketed is much more than a
          wood box.  There are elements of beauty, plushness, elegance,
          texture and good taste that provide most of the appeal of the
          heart shaped box.  We note that, according to your component
          breakdowns, the textile components predominate by both weight and
          value.  Although the wood and chipwood frame provides structural
          integrity, they are overshadowed by the beauty and the value of
          the textile components.  It is apparent that the aesthetic appeal
          and the marketability of the box are dependent upon the textile
          components.

               In view of the foregoing, it is our opinion that the
          essential character of the heart shaped 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 heart shaped box is classified in subheading
          6307.90.9050, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division






















          jones library 085101JLJ
          6cc: A.D., N.Y. Seaport (NIS-230 and NIS-353)
          1cc: D.D., St. Louis, Mo.
          JLJohnson:peh:typed 9/22/89