HQ 085546: Classification of textile covered cardboard 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 085546

                        October 29, 1989

CLA-2 CO:R:C:G  085546 CB

CATEGORY:  Classification

TARIFF NO.: 4202.92.6000; 4202.92.9020

Ms. Pearl Mintzer
L & M Marketing
40 Camel Hollow Road
Huntington, NY  11743

RE:  Classification of textile covered cardboard boxes

Dear Ms. Mintzer:

     This ruling is in response to your letter of June 30, 1989,
requesting a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for
three kinds of boxes from Taiwan.

FACTS:

     Three kinds of boxes were submitted for classification.  The
boxes are described as a "Treasure Chest", a "6 1/2 x 8 1/2 inch
Jewelry Box", and a "Heart-Shaped Trinket Box," respectively.
All three boxes are said to be constructed of cardboard which is
covered and lined with textile fabric.  The boxes will be covered
with either pink Moire fabric or a cotton print.  All three boxes
will be imported from Taiwan.

ISSUE:

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

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  The systematic detail of the tariff schedule is
such that virtually all goods are classified by application of
GRI 1.  GRI 1 provides that the starting point is the terms of
the headings of the tariff and any relevant section or chapter
notes.


                               -2-


     In the instant case, the terms of heading 4202, HTSUSA,
include the following:

          ...tool bags, sports bags, bottle cases, jewelry
          boxes, powder cases, cutlery cases and similar
          containers, ...

While the relevant Legal Notes do not address articles such as
jewelry boxes, the Explanatory Notes to heading 4202, HTSUSA,
which constitute the official interpretation of the tariff at the
international level, state that:

            The articles covered by the second part of the
          heading [i.e., jewelry boxes] must, however, be only of
          the materials specified therein or must wholly or
          mainly be covered with such materials (the foundation
          may be of wood, metal, etc.)...

     The subject jewelry boxes are "wholly or mainly covered"
with textile materials, which is one of the materials specified
within the subheading terms.  Therefore, the subject merchandise
is properly classified in heading 4202, HTSUSA, by application of
GRI 1.  This is so regardless of the foundation material, which
in this case is cardboard.  In applying GRI 1 to the subject
merchandise, the boxes are classifiable in subheading
4202.92.6000, HTSUSA, if the outer surface is of cotton.
Otherwise, if the outer surface is of man-made fibers, the boxes
are classifiable in subheading 4202.92.9020, HTSUSA.

HOLDING:

     The sample boxes if covered with textile material of cotton,
are classified under subheading 4202.92.6000, HTSUSA, which
provides for jewelry boxes with outer surface of textile
material, other, of cotton.  The textile category is 369 and the
rate of duty is 7.2% ad valorem.

     The sample boxes , if covered with a textile material of
man-made fibers are classified under subheading 4202.92.9020,
HTSUSA, which provides for jewelry boxes with outer surface of
textile material, other, other, of man-made fibers.  The textile
category is 670 and the rate of duty is 20% ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.


                               -3-


     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject ato frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.

     Your samples will be returned to you under separate cover.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division