HQ 084977: Tariff classification of a fabric-covered box and of cotton handkerchiefs

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 084977

                                   August 16, 1989

          CLA-2 CO:R:C:G 084977 JLJ

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9050, 6213.20.2000

          Ms. Maggie Tang
          L. Kee & Company, Inc.
          543 Forbes Boulevard
          South San Francisco, California 94080-2019

          RE: Tariff classification of a fabric-covered box
              and of cotton handkerchiefs

          Dear Ms. Tang:

               You inquired about the tariff classification of a
          Handkerchief/Jewelry Box imported from the People's Republic of
          China under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  You submitted a sample along with your
          inquiry.

          FACTS:

               The merchandise at issue is a square shaped cardboard frame
          box completely covered and lined with a white textile fabric,
          presumably cotton, and two cotton handkerchiefs.  The exterior
          top surface of the box is padded and is embroidered with a floral
          pattern.  Three of the four sides of the box have small
          embroidered patterns.  The box is approximately 13 centimeters
          long, 6 centimeters high and 9 centimeters wide.  The lid is
          permanently hinged to the body of the box by a textile strip.
          The box contains a fitted tray, which has two compartments for
          jewelry which are designed to rest on the bottom of the box.

               Packed into the box and imported with it are two cotton
          handkerchiefs.  They are both hemmed.  Both are embroidered.

          ISSUE:

               How are the cotton handkerchiefs and the textile-covered box
          classified under the HTSUSA?


















                                         -2-


          LAW AND ANALYSIS:

               We do not consider the handkerchiefs and the textile-covered
          box to constitute goods put up in sets for retail sale under
          General Rule of Interpretation (GRI) 3(b), HTSUSA.  The Explana-
          tory Notes for GRI 3(b), HTSUSA, state that such sets consist of
          products put up together to meet a particular need or to carry
          out a specific activity.  The hankerchiefs and the box do
          neither; therefore, they are not a set.

               The first issue confronting us is the classification of the
          textile-covered box.  The box will be classified according to the
          material which imparts the essential character of the box.  The
          question is, does the textile covering impart the essential
          character of the box, or does the cardboard frame?

               In applying the 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 "The 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.














                                         -3-


                  (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.

               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.

               In this case, what is being marketed is much more than a
          cardboard box.  There are elements of beauty, texture and good
          taste which provide much of the appeal of the textile-covered
          box.  Although the cardboard frame provides structural integrity,
          it cannot compare with the beauty and the value of the textile
          covering.  It is apparent that the aesthetic appeal and the
          marketability of the box are dependent upon the textile covering.

               In view of the foregoing, it is our opinion that the
          essential character of the textile-covered box is imparted by the
          textile covering.  Following GRI 3(b), HTSUSA, the textile-
          covered 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.

               The final question concerns the classification of the two
          cotton handkerchiefs.  They are classifiable under the eo nomine
          provision for handkerchiefs: of cotton: other, in subheading
          6213.20.2000, HTSUSA, dutiable at the rate of 7.5 percent ad
          valorem.  Textile category 330 applies to handkerchiefs
          classified in this subheading.
















                                         -4-


          HOLDING:

               The textile-covered box is classified in subheading
          6307.90.9050, HTSUSA.  The handkerchiefs are classified in
          subheading 6213.20.2000, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















































          6cc: A.D., N.Y. Seap (NIS-230 and NIS-353)
          1cc: D.D., San Francisco, Cal.
          JLJohnson:tj:typed 08/04/89
          Jones library
          name: 084977JLJ