HQ 086404: Christmas "Postbox"

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 086404
                             May 16, 1990


CLA-2 CO:R:G  086404 STB

CATEGORY: Classification

TARIFF NO.: 4911.91.30

Ms. Elaine Jacoby
Miles, Hastings, & Joffroy, Inc.
6403 Avenida Costa Norte
Suite 3000
Otay Mesa, California 92073

RE: Christmas "Postbox"

Dear Ms. Jacoby:

     Your letter of January 12, 1990, to our New York office has
been referred to this office for reply concerning the tariff
classification of a Christmas "Postbox."  A sample was submitted
with your request.

FACTS:

     The representative sample that was submitted with your
letter is referred to as a "POSTBOX" (T.M.) gift box and consists
of a sealed, transparent 6 x 13 x 20 cm hard-plastic box
containing a Christmas "scene" or three-dimensional picture, made
up of printed paper cutouts glued onto a paperboard base and
background in varied locations.  According to your letter, the
plastic box and lid will be injection molded in the United
States.  Additionally, the interior scene form and paper cut outs
will be printed and die cut in the United States.  The materials
will then be exported to Mexico to be assembled.  The assembly
process will consist of separating the paper cut outs, forming
the interior scene form by folding the paper, inserting the paper
cut outs in the interior scene form, placing the scene in the box
and permanently assembling the lid to the box.  The gift box will
then be packaged with a shrink wrap film and packed in master
cartons of U.S. origin.

     In your letter, you note the following differences between
the "sales sample" that you submitted with your request and what
you expect of the actual production articles:

         The sales sample is made of acrylic and the box is
         formed by gluing the pieces together.  The production
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         article will be a one piece injection molded plastic
         (styrene) box with a separate lid which will be
         permanently assembled to the box.  The scene in the
         sample is a Christmas scene but the actual production
         articles could be any seasonal scene, greeting or
         souvenir scene.  The other difference is that the
         "POSTBOX" trademark will be on the shrink wrap packaging
         film rather than on the plastic of the box as shown on
         the sample presented.

     In your second letter, dated January 15, 1990, you stated
that this is only a prospective product at this time and that
several things, such as cost standards to produce and time to
manufacture, have not yet been determined.  You noted, however,
that in all cases the plastic (styrene) box will constitute the
greater weight and will contain the greater value of the material
costs.

     Your client has requested that "any information concerning
this article be kept confidential" since it is "still in the
development process."

ISSUE:

     What is the proper classification of the sample "Postbox"
and similar items representing "any seasonal scene, greeting or
souvenir scene"?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), is governed by the General
Rules of Interpretation (GRI's).  This item is a composite good,
generally composed of plastic, paper, and printed matter and
therefore requires reference to GRI 3(b) for proper
classification.  GRI 3 (b) provides that:

          (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
               the component which gives them their essential
               character, insofar as this criterion is
               applicable.





                               -3-




The Explanatory Notes to GRI 3(b), which constitute the official
interpretation of the tariff at the international level, set out
the following test for determining essential character:

                 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. (Emphasis added.)


It is our determination that the essential character of the
subject "Postbox" is provided by the printed pictorial images on
the various cutouts.  The proper classification is under
subheading 4911.91.30 which provides for pictorial lithographs on
paper or paperboard over 0.51 mm in thickness.  This is a duty
free classification.  The primary use of these items is to allow
for the viewing and display of the printed scenes.  The presence
of these scenes is so critical to the function of the item that
the bulk and weight of the plastic box becomes less relevant.
Moreover, according to the Explanatory Notes for heading 4911, as
amended, the frames of framed pictures and photographs are
classified with the picture or photograph in heading 4911 in
cases in which the picture provides the essential character of
the item.  The plastic box in this case, although not
necessarily a frame if classified separately, is analogous to a
frame for the cutout scenes.

     When discussing the thickness of the item, Additional U.S.
Note 1 to Chapter 49, HTSUSA, must be considered.  This note,
which provides that "...the thickness of a permanently mounted
lithograph is the combined thickness of the lithograph and its
mounting", is the basis for the classification of this item as
being over 0.51 mm in thickness.

HOLDING:

     The subject "Postbox", is properly classifiable under
subheading 4911.91.30, HTSUSA, which provides for "lithographs on
paper or paperboard: over 0.51 mm in thickness" with a free rate











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of duty.  Inasmuch as the duty rate is free, there is no need to
explore whether these items are entitled to the partial duty
exemption under subheading 9802.00.80, HTSUSA, for items
assembled abroad in whole or in part of fabricated components,
the product of the United States.

                               Sincerely,





                               Jerry Laderberg
                               Acting Director
                               Commercial Rulings Division