HQ 085347: Nested textile-covered boxes

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 085347

                                   October 3, 1989


          CLA-2 CO:R:C:G 085347 JLJ, 844193

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9050

          Mr. David Krakauer
          Vice President, Operations
          RGA Accessories, Inc.
          4 West 33rd Street
          New York, New York 10001-3386

          RE: Nested textile-covered boxes

          Dear Mr. McGehee:

               You requested a tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) for three
          nested boxes, style JBR-106.  You submitted a sample along with
          your request.

          FACTS:

               You state that the instant boxes are jewelry boxes, but
          there is no indication that they are specially adapted for use as
          jewelry boxes (i.e., fittings for earrings, rings, etc.), so we
          regard them as general purpose boxes.

               The sample submitted is a three-box nested set, with a small
          box inside a slightly larger box, both of which fit inside a
          still larger box.  They are made of cotton-covered cardboard.

               You state that China is the country of origin, but each box
          has a label which says "Made in Hong Kong."

               You also state that you received a non-binding ruling from
          CST-203, a New York Seaport commodity team, that the merchandise
          was classified under the provision for other articles of paper:
          other: other: other: other: other, in subheading 4823.90.8500,
          HTSUSA.

               Finally, you submit a value breakdown for a box called JBR
          103 which states that the cotton covering is in chief value.
















                                         -2-


          Since this is a different item number and mentions several
          components not found in the instant merchandise (i.e., mirror,
          snap buckle, ribbon and sponge), however, we assume that this
          value breakdown does not apply to the instant merchandise.

          ISSUE:

               What is the classification of the nested boxes?

          LAW AND ANALYSIS:

               The issue confronting us is the classification of the
          textile-covered boxes.  The box will be classified according to
          the material which imparts the essential character of the boxes.
          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
          boxes.  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 boxes are dependent upon the textile
          covering.

               In view of the foregoing, it is our opinion that the
          essential character of the textile-covered boxes is imparted by
          the textile covering.  Following GRI 3(b), HTSUSA, the textile-
          covered boxes are  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 nested cotton-covered boxes are  classified in
          subheading 6307.90.9050, HTSUSA.

                                         Sincerely,



                                         John Durant, Director
                                         Commercial Rulings Division











          6cc: A.D., N.Y. Seap (NIS-345 and NIS-234)
          1cc: CITA
          JLJohnson:tj:typed 09/07/89
          name: 085345JLJ