HQ 085102: Tariff classification of a textile-topped and textile-lined heart floral box

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 085102

                                 September 25, 1989



          CLA-2 CO:R:C:G 085102 JLJ 842557

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9050

          Mr. W. C. McGehee, Import Traffic Manager
          House of Lloyd, Inc.
          11901 Grandview Road
          Grandview, Missouri 64030

          RE: Tariff classification of a textile-topped and
              textile-lined heart floral box

          Dear Mr. McGehee:

               You requested a tariff classification for a Heart Floral
          Box, imported from Taiwan under the Harmonized Tariff Schedule of
          the United States Annotated (HTSUSA).  You submitted a sample
          along with your inquiry.

          FACTS:

               The merchandise at issue is a heart-shaped box measuring
          approximately 12 centimeters by 13 centimeters.  You state that
          it will hold jewelry or trinkets.  The bottom of the box is made
          of chipwood and plywood.  It has a cushion made of a textile
          fabric which covers a textile filling and is backed with
          cardboard.  The lid is made of chipwood and plywood and of a
          textile heart large enough to completely cover the box and to
          extend approximately 5 centimeters around its periphery.  The
          textile heart consists of a sponge material covered with textile
          fabric and decorated with nylon lace, nylon ribbon, a nylon
          flower and plastic beads.  The textile components preponderate by
          value.

          ISSUE:

               What material imparts the essential character to the trinket
          box?

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), the Customs Service must follow the
          terms of the statute.  Classification of goods under the HTSUSA












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          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.

                  (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













                                         -3-


                       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 the
          chipwood and plywood frame of the box.  There are elements of
          beauty, texture and good taste that provide most of the appeal of
          the textile-topped, textile-lined box.  Although the wood frame
          provides structural integrity, it cannot compare with the appeal
          and the value of the textile top and lining.  It is apparent that
          the aesthetic appeal and the marketability of the box are
          dependent upon the textile elements.

               In view of the foregoing, it is our opinion that the
          essential character of the textile-topped and lined box is
          imparted by the textile components.  Following GRI 3(b), HTSUSA,
          the heart shaped box is 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 textile-topped and lined box is classified in subheading
          6307.90.9050, HTSUSA.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division




























          jones library 085102JLJ
          6cc: A.D., N.Y. Seap (NIS-230 and NIS-353)
          JLJohnson:peh:typed 9/22//89