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HQ 085102

September 25, 1989

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


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.


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.


What material imparts the essential character to the trinket box?


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
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
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.


The textile-topped and lined box is classified in subheading 6307.90.9050, HTSUSA.


John Durant, Director

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