HQ 086016: Textile covered paperboard box; Style No. 8905

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 086016

                      February 28, 1990

CLA-2 CO:R:C:G 086016 KWM

CATEGORY: Classification

TARIFF NO.: 6307.90.9050


Louis Barasch, Inc.
406 East John Street
Lindenhurst, New York 11757

RE: Textile covered paperboard box; Style No. 8905


Dear Sirs:

     This letter is in response to your inquiry dated October 30,
1989, requesting tariff classification of fabric covered boxes
manufactured in China.  Your letter and a sample of the goods
have been forwarded to us by our New York office for a
classification ruling.


FACTS:

     The sample submitted with your request is a box constructed
of paperboard and covered with textile material.  The box has two
parts, a lower section and a lid.  Both pieces are heart-shaped,
measuring approximately 4 inches in diameter.  Both pieces have
interiors padded with foam.  The composition of the textile
material is indicated by you as 100% cotton, and is printed with
a multi-color floral pattern.


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 (HTSUSA) is made in accordance with the
General Rules of Interpretation (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 GRI's may be applied, taken in
order.

     In the instant case, we find no headings within the
nomenclature whose terms would specifically include boxes 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 GRI's, 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 GRI's 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.  GRI's 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 item 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, which
provides for other 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.  The duty
rate on these goods will be 7% ad valorem.

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division