HQ 084603: Tariff classification of a fabric 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 084603

                                    July 27, 1989


          CLA-2  CO:R:C:G  084603 DFC

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9030

          Ms. Donna L. Allard
          Marquel Ltd.
          1864 Rollins Road
          Burlingame, California 94010

          RE: Tariff classification of a fabric covered box

          Dear Ms. Allard:

                Your letter dated April 28, 1989, addressed to our New York
          office concerning the tariff classification of a fabric covered
          box made in Korea, has been referred to this office for a direct
          reply to you.  A sample was submitted for examination.

          FACTS:

                The sample is a hexagonal shaped paperboard box consisting
          of a lower section and a separate, removable upper section or
          lid.  Both sections are completely covered and lined with textile
          fabric.  Also, the horizontal surfaces of both sections are
          padded with polyester fiberfill.  The fabric is 100 percent
          cotton while the lining is 65 percent polyester/35 percent cotton
          fabric.

          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
          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.












                                         -2-


                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 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. . . 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, . . . , 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), 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 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.
















                                         -3


                It is generally true that the material which represents the
          structure of a composite good is likely to represent the
          essential character of the product, while the material which
          covers the surface of the product will generally be regarded as
          less significant.  However, there are exceptions to this
          principle.  Specifically, there may be instances in which an
          expensive or fancy surface may represent the most marketable
          aspect of the composite good.  Thus, the surface material may
          impart the essential character to the article

                In this instance what is being marketed seems to involve
          much more than a cardboard box.  There are elements of beauty,
          plushiness, elegance, texture and good taste that provide much of
          the product's appeal.  It is our observation that although the
          paperboard provides structural integrity, it may not be superior
          to the textile with respect to bulk and value.  We have not
          subjected the sample to any physical tests or measuring
          procedures, but it appears from a casual examination that the
          combined bulk of the fabric and padding may be about the same as
          that of the paperboard.  As for value, you state that the "fabric
          charge" is $.38, while the "cardboard charge" is $.50.  We do not
          think this breakdown is reasonable.  It is unlikely that the cost
          of the cardboard would exceed that of the textile and it isn't
          clear whether the value of the polyester fiberfill padding is
          included in the "fabric charge."  Furthermore, the large ($1.65)
          "making charge" is unexplained and we are reluctant to assume
          that it should simply be prorated over the other figures.

                In view of the foregoing it is our opinion that the sample
          box cannot be classified with reference to GRI 3(b)..
          Consequently, it must be classified following GRI 3(c). under
          subheading 6307.90.9030, HTSUSA, as other made up articles of
          textile materials, other.

          HOLDING:

                The paperboard box is classifiable under subheading
          6307.90.9030, HTSUSA, with duty at the rate of 7 percent ad
          valorem.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division













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          1cc John Durant
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