HQ 089147: Decorative Christmas Gift Box; Festive articles; decorative items; traditionally associated; furnishing articles; textile furnishings; other made up textile articles.

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 089147



                           August 9, 1991

   CLA-2 CO:R:C:T 089147 KWM

   CATEGORY: Classification

   TARIFF NO.: 6307.90.9490

   Mr. Nathan Hedaya
   Hedaya Brothers Inc.
   255-18th Street
   Brooklyn, New York  11215

   RE:  Decorative Christmas Gift Box; Festive articles;
        decorative items; traditionally associated; furnishing
        articles; textile furnishings; other made up textile
        articles.

   Dear Mr. Hedaya:

        This is in response to your inquiry of April 8, 1991,
   regarding the tariff classification of merchandise described
   as "Decorative Christmas Gift Boxes."  We find that the
   merchandise is classified under heading 6403.90.9490, HTSUSA.
   Our ruling follows.

   FACTS:

        The sample sent with your letter is made of textile
   material and paperboard.  It is a square tray-like item,
   measuring approximately 7 1/2 inches by 7 1/2 inches.  The
   sides of the box/tray are approximately 2 inches high.  The
   underlying structure of the box is paperboard, which has been
   covered with textile material.  The textile has been assembled
   so that the walls are held in an upright position.  Your April
   8th letter indicates that the article is used as a "gift box."

   We believe that the article could be used for a variety of
   purposes, such as a item for the household during a holiday,
   for holding food such as cookies, candy, etc., or as a
   container for gifts.  Your letter also suggests that the
   article should be classified under subheading 9505.10.2500,
   HTSUSA.

   ISSUE:

        Is this a festive article of subheading 9505.10.2500,
   HTSUSA?
        If not, what is the proper tariff classification?

   LAW AND ANALYSIS:

        Classification under the Harmonized Tariff Schedule of
   the United States Annotated (HTSUSA) is made in accordance
   with the General Rules of Interpretation (GRI's).  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.  In the
   event that the goods cannot be classified solely on the basis
   of GRI 1, and if the headings and legal notes do not otherwise
   require, the remaining GRI's may be applied, taken in order.

        You suggest that subheading 9505.10.2500,HTSUSA, provides
   for this article.  That subheading includes, in pertinent
   part: "Festive ... articles ...; Articles for Christmas
   festivities."  Customs has determined that this is not a
   'festive article' of subheading 9505.10.2500, HTSUSA; the
   instant articles serve a more utilitarian, rather than
   decorative, function.  Moreover, despite the incorporation of
   the holly and Christmas bells motif, the article is not an
   item traditionally affiliated with Christmas to the same
   degree as those articles noted in the Explanatory Notes to the
   subheading.  Therefore, they are classified elsewhere in the
   nomenclature.

        We have also considered heading 6304, HTSUSA, which
   provides for "...furnishing articles ..." of cotton.  We have
   determined that this heading does not include the instant
   goods.  The articles classified in heading 6304, HTSUSA, have
   as their primary or principal function the furnishing of a
   home, office, etc., as described in the Explanatory Notes.  We
   have classified similarly constructed articles in this
   subheading, but only after finding that the article was in
   fact a article for furnishing the home.  We cannot find in
   this case that the principal function of this article is as a
   furnishing.  Its' uses are many and varied; it is described by
   the provisions of this heading.

        Failing to find a heading which describes the instant
   article, we consider the box/tray to be a composite article of
   paperboard and textiles.  According to the provisions of GRI
   3(b), classification will depend on which material provides
   the product's "essential character."  Your letter did not
   provide a breakdown of the relative costs and weights
   associated with each material.  However, we do not find that
   information necessary for our decision.  Both components
   contribute to the use and function of the article.  Neither is
   clearly the predominant or 'essential' material.  Therefore,
   we have classified the article under that heading which occurs
   last in the nomenclature, according to the provisions of GRI
   3(c).

   HOLDING:

        The merchandise at issue, a "Decorative Christmas Gift
   Box" is classified under heading 6307.90.9490, HTSUSA, as an
   other made up textile article, other, other, other.  The
   applicable rate of duty is 7 percent ad valorem.  There is no
   textile quota category associated with this classification.



                                      Sincerely,


                                      John A. Durant, Director
                                      Commercial Rulings Division