HQ 086054: Heart-Shaped 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 086054

                     January 29, 1990


CLA-2  CO:R:C:G  086054  JS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Lorraine M. Dugan
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07096

RE:  Heart-Shaped Box

Dear Ms. Dugan:

     This is in reply to your letter of October 26, 1989,
requesting classification of a heart-shaped box manufactured in
Hong Kong.  A sample of the merchandise was provided for
inspection.

FACTS:

     The sample, style no. 3137, is a heart-shaped box which is 2
inches high and approximately 3 1/2 inches wide.  It has two
parts, a lower portion and a lid, both of which are constructed
of cardboard (or paperboard) covered with a 100 percent rayon
satin material.  The lid also has a layer of foam padding beneath
the top surface material. The foam and textile are adhered to the
cardboard by an adhesive.

ISSUE:

     What is the proper classification for this merchandise under
the Harmonized Tariff Schedule of the United States Annotated,
(HTSUSA)?

LAW AND ANALYSIS:

      Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.





     In the instant case, the terms of heading 4202, HTSUSA,
would appear to encompass these goods.  That heading provides, in
pertinent part:

          ...wallets, purses, map cases, cigarette cases, tobacco
          pouches, tool bags, sports bags, bottle cases, jewelry
          boxes, powder cases, cutlery cases and similar
          containers...(emphasis added)

     If this item is considered a "jewelry box" of heading 4202,
it would be so classified by application of GRI 1.  We are of
the opinion, however, that this is not a jewelry box as that term
is defined in the Nomenclature.

     The language of the tariff schedules must be read in pari
materia, or construed together with regard to the same subject
matter.  Thus, the terms of heading 4202 all refer to items
designed or specially fitted to hold, protect or store
particular goods (e.g., maps, cigarettes, bottles or jewelry).
In this case, however, the box is not fitted in any manner to
hold specific goods.  The box can be used to hold virtually
anything, limited only in size and number.

     We find no other headings within the Nomenclature whose
terms would specifically include this box.  In addition, it is
not addressed by any Legal Notes, at either the Section or
Chapter level.  Because GRI 1 is inconclusive, and, given the
fact that the box consists of more than one material, it is
classifiable according to the principles of GRI 3, i.e., as
composite goods.  GRI 3(b) provides that composite goods for
which there is no specific heading are classifiable according to
the material or component which gives them their essential
character.  The Explanatory Notes address the issue of essential
character under GRI 3(b) 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 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.

     Your letter provided a breakdown by weight and value of the
component materials of the box.  It indicates that the textile
material predominates by value, and the cardboard material
predominates by weight, making determination of essential
character inconclusive under either heading 4823, HTSUSA, other
articles of paper or paperboard, or heading 6307, HTSUSA, other
made up articles of textiles.






     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 subheading would be 6307.90.9050, HTSUSA,
which provides for other made up articles: other: other: other.

HOLDING:


     The merchandise at issue is classified as a made up textile
article of subheading 6307.90.9050, HTSUSA, and as such is
dutiable at a rate of 7% ad valorem.

     Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs Office.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division