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HQ 085658

January 12, 1990

CLA-1 CO:R:C:G 085658 KWM


TARIFF NO.: 6307.90.9050

Mr. Jack Golla
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: Textile covered paperboard boxes
Your item numbers: 22703 (three pieces), 22706, 22706(b) (two pieces), 22822

Dear Mr. Golla:

This letter is in response to your inquiry dated September 11, 1989, requesting tariff classification of textile covered cardboard boxes. Your request letter, the additional correspondence dated September 21, 1989, and a sample of the goods have all been forwarded to us by our New York office for a classification ruling.


The samples submitted with your request are boxes, constructed of paperboard. The samples are covered and lined with textile materials. Although the boxes are different in terms of shape, they are virtually identical in terms of component materials and construction. The individual items are described below:

(1) Item #22703 (rectangle) - Described as a "rectangular keepsake box", the item is approximately 5 inches wide, 3+ inches deep and 3 inches tall (including the bow). The fabric on the exterior of the box is a floral print. The lining is a solid lavender color. Around the edge of the lid is a lavender braided cord. A lavender bow adorns the top.

(2) Item #22703 (oval) - Described as an "oval keepsake box", the item is approximately 5+ inches wide, 4 inches deep, and 3 inches tall (including bow). The appearance of the box is identical to that of the rectangular box, with the exception of the shape.

(3) Item #22703 (heart) - Described as a "heart shaped keepsake box", the item measures approximately 5+ inches across, 5+ inches deep, and 3 inches tall (including bow). This box is also identical in appearance to the above described items, except for shape.

(4) Item #22706 - Described as a "rectangular keepsake box", this item measures approximately 5 inches by 4 inches by 2 inches (not including top decoration). Both the interior and exterior textiles are solid blue. In addition, the top is covered in a white mesh/lace material. The top is also adorned with two ribbons and an artificial fabric flower.

(5) Item #22706(b) (rectangle) - No product description given. The item is a rectangular picture frame, composed of paperboard backing covered with textile material. The frame measures approximately 5+ inches wide and 7 inches tall. The textile material is pink in color. The front surface of the frame is also covered with a white mesh/lace material. The top is adorned with two ribbons and an artificial (textile) flower.

(6) Item #22706(b) (oval) - No product description given. This item is an oval picture frame, substantially similar to that described above. The frame measure approximately 6 inches wide and 7 inches tall. The items differ in shape and in fabric color. The blue fabric used for this item is similar to that of item #22706.

(7) Item 22822 - Described as a "satin keepsake box". This item measures approximately 4+ inches wide by 3+ inches deep by 3 inches high (including decoration). The item is octagonal in shape, covered with polyester satin textile material. The top of the box is adorned with pink ribbons and a pink fabric flower.

Each item is packaged individually in cardboard boxes bearing the name and picture of the item.


What is the proper classification for these goods under the Harmonized Tariff Schedule of the United States Annotated?


Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in accordance with the General Rules of Interpretation (hereinafter "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 GRIs may be applied, taken in order.

In the instant case, we find no headings within the nomenclature whose terms would specifically include boxes or frames 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 GRIs, 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 GRIs 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. GRIs 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 goods 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, Other made up articles: Other: Other: Other, of Chapter 63, which classifies made up textile articles.


Each of the sample merchandise items is classified as a made up textile article of heading 6307.90.9050, HTSUSA, and as such is dutiable at a tariff rate of 7% ad valorem.


John Durant, Director

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