HQ 085658: Textile covered paperboard boxes Your item numbers: 22703 (three pieces), 22706, 22706(b) (two pieces), 22822

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 085658

                        January 12, 1990


CLA-1  CO:R:C:G  085658   KWM

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050


Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania  15024

Re:  Textile covered paperboard boxes
     Your item numbers: 22703 (three pieces), 22706, 22706(b) (two
     pieces), 22822


Dear Mr. Golla:

     This letter is in response to your inquiry dated September
11, 1989, requesting tariff classification of textile covered
cardboard boxes.  Your request letter, the additional
correspondence dated September 21, 1989, and a sample of the goods
have all been forwarded to us by our New York office for a
classification ruling.

FACTS:

     The samples submitted with your request are boxes, constructed
of paperboard.  The samples are covered and lined with textile
materials.  Although the boxes are different in terms of shape,
they are virtually identical in terms of component materials and
construction.  The individual items are described below:

     (1)  Item #22703 (rectangle) - Described as a "rectangular
     keepsake box", the item is approximately 5 inches wide, 3+
     inches deep and 3 inches tall (including the bow).  The fabric
     on the exterior of the box is a floral print.  The lining is
     a solid lavender color.  Around the edge of the lid is a
     lavender braided cord.  A lavender bow adorns the top.

     (2)  Item #22703 (oval) - Described as an "oval keepsake box",
     the item is approximately 5+ inches wide, 4 inches deep, and
     3 inches tall (including bow).  The appearance of the box is
     identical to that of the rectangular box, with the exception
     of the shape.

     (3)  Item #22703 (heart) - Described as a "heart shaped
     keepsake box", the item measures approximately 5+ inches
     across, 5+ inches deep, and 3 inches tall (including bow). 
     This box is also identical in appearance to the above
     described items, except for shape.

     (4)  Item #22706 - Described as a "rectangular keepsake box",
     this item measures approximately 5 inches by 4 inches by 2
     inches (not including top decoration).  Both the interior and
     exterior textiles are solid blue.  In addition, the top is
     covered in a white mesh/lace material.  The top is also
     adorned with two ribbons and an artificial fabric flower.

     (5)  Item #22706(b) (rectangle) - No product description
     given.  The item is a rectangular picture frame, composed of
     paperboard backing covered with textile material.  The frame
     measures approximately 5+ inches wide and 7 inches tall.  The
     textile material is pink in color.  The front surface of the
     frame is also covered with a white mesh/lace material.  The
     top is adorned with two ribbons and an artificial (textile)
     flower.

     (6) Item #22706(b) (oval) - No product description given. 
     This item is an oval picture frame, substantially similar to
     that described above.  The frame measure approximately 6
     inches wide and 7 inches tall.  The items differ in shape and
     in fabric color.  The blue fabric used for this item is
     similar to that of item #22706.

     (7) Item 22822 - Described as a "satin keepsake box".  This
     item measures approximately 4+ inches wide by 3+ inches deep
     by 3 inches high (including decoration).  The item is
     octagonal in shape, covered with polyester satin textile
     material.  The top of the box is adorned with pink ribbons
     and a pink fabric flower.

Each item is packaged individually in cardboard boxes bearing the
name and picture of the item.

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 or frames
such as these.  In addition, they are not addressed by any Legal
Notes, at either the Section or Chapter level.  GRI 1 is,
therefore, inconclusive, and the remaining GRIs, taken in order,
are used.

     Included with your letter were breakdowns of the component
materials used in constructing the articles.  We have eliminated
from consideration those headings which classify goods made up of
the foam and other minor components, since they constitute a
relatively insignificant portion of the merchandise.  The two
remaining components, the paperboard and textile, form an
inseparable whole, and the item is, therefore, a composite good.

     Composite goods are classified by reference to GRIs 2 and 3.
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.

     Two headings suggest themselves for classification purposes; 
each referring to one of the principal components.  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.  Classification ordinarily depends on which material
gives the product its essential character.  In this case, however,
we are of the opinion that no single component imparts the
essential character to the sample articles.  None of the factors,
either as a group or individually, substantiates a finding of
essential character of paperboard or of textiles.  Although
paperboard is predominant by weight and by bulk, the textile has
greater value and distinguishes these items from ordinary cardboard
boxes or picture frames.  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 heading would be 6307.90.9050, HTSUSA, Other
made up articles: Other: Other: Other, of Chapter 63, which
classifies made up textile articles.

HOLDING:

     Each of the sample merchandise items is classified as a made
up textile article of heading 6307.90.9050, HTSUSA, and as such is
dutiable at a tariff rate of 7% ad valorem.



                                Sincerely,


                                John Durant, Director