HQ 085148: Tariff classification of trunk shaped boxes Your ref: 89-0289-5(262)I

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 085148

                        November 9, 1989



CLA-2  CO:R:C:G  085148  KWM

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York  10017

RE:  Tariff classification of trunk shaped boxes
     Your ref: 89-0289-5(262)I


Dear Mr. Klestadt:

     This letter is in response to your inquiry dated July 10,
1989, requesting tariff classification of trunk shaped, textile
covered cardboard boxes.  Your letter and a sample of the goods
have been forwarded to us by our New York office for a
classification ruling.

FACTS:

     The sample submitted with your request is a trunk shaped
box, approximately 6 inches high, 6 inches wide and 4 inches
deep.  It has 2 parts, a lower portion and a lid, both of which
are constructed of cardboard (or paperboard) covered with foam
padding and a man-made satin textile material.  The lid is
attached to the bottom by two ribbons of undetermined textile
material which act as hinges.  The foam and textile are adhered
to the cardboard by an adhesive.  The covered cardboard is formed
into the shape of the box, and then secured at the seams by glue.
The top and edges of the box are decorated with a lace trim of
unidentified textile material.  The top of the box is also
decorated with flowers and ribbon, both of an unidentified
textile material.

ISSUE:

     What is the proper classification for these goods under the
Harmonized Tariff Schedule of the United States Annotated?


LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (hereinafter "HTSUSA") is made in
accordance with the General Rules of Interpretation (hereinafter
"GRI(s)") 1 through 5.  The systematic detail of the Harmonized
System is such that virtually all goods are classified by
application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relevant Section or
Chapter Notes.  Then, if GRI 1 fails to classify the goods, and
if the headings and legal notes do not otherwise require, the
remaining GRIs may be applied, taken in order.

     In the instant case, we find no headings within the
nomenclature whose terms would specifically include boxes such as
these.  In addition, they are not addressed by any Legal Notes,
at either the Section or Chapter level.  Because GRI 1 is,
therefore, inconclusive, the boxes must be classified by
determining essential character on the basis of component
materials, as explained below.  Included with your letter was a
breakdown by value of the box component materials.  It indicates
that 42% of the box value is cardboard, 30% is textile material,
7% is foam padding, and 14% is textile trim.  We have eliminated
from consideration the "material-related" headings which classify
goods made up of the foam and glue components, since they
constitute a relatively insignificant portion of the merchandise.
Two headings, then, suggest themselves for classification
purposes.  The first is heading 4823, HTSUSA, other articles of
paper or paperboard, and the second is heading 6307, HTSUSA,
other made up articles of textiles.

     As noted above, neither heading 4823 nor 6307, HTSUSA,  by
their terms or relevant Legal Notes, includes paperboard boxes of
this type.  Since classification cannot be made by GRI 1, the
remaining GRIs, taken in order, are used.  Under GRI 2, any
reference to a material or an article made of a material includes
goods made wholly or in part of that material.  GRIs 3(a) & (b)
hold that goods such as these which are prima facie classifiable
under two or more headings are classified by determining which of
the component materials provides the goods with its essential
character.  The Explanatory Notes to GRI 3(b) indicate that there
are no hard and fast rules for determining essential character.
Each case involves an individual evaluation of such factors as
weight, value, bulk, marketability, etc.  In this case, the
sample box is a composite good which should be classifiable as a
product of either textile or paper, depending upon which
material gives the product its essential character.

     In this case, however, we are of the opinion that the
classification of these boxes cannot be determined by essential
character.  None of the factors, either as a group or
individually, provide sufficient support for essential character
of paperboard or of textiles.  Although paperboard is apparently
predominant by weight, by bulk, and by value, it is the textile
which distinguishes this box from ordinary cardboard boxes.  The
textile greatly enhances the marketability of the item, but also
relies upon the cardboard frame for support and rigidity.

     Failing classification by GRI 3(b), GRI 3(c) states that,
among eligible headings, classification shall occur under that
which is last in numerical order among those under consideration.
In this case, that subheading would be 6307.90.9050, HTSUSA,
Other made up articles: Other: Other: Other.

HOLDING:

     The sample merchandise is classified as a made up textile
article of subheading 6307.90.9050, HTSUSA, and as such is
dutiable at a tariff rate of 7% ad valorem.  The textile category
is 363.

     Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should contact
your local Customs office before importing this merchandise to
determine the current status of and import restraints or
requirements.







                                John Durant, Director
                                Commercial Rulings Division