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September 8, 1999

CLA-2-63:RR:NC:TA:352 E86727


TARIFF NO.: 6307.90.9989

Ms. Irene Kwok
Concept 3 Ltd.
26/F, Tower A, Southmark
11 Yip Hing Street
Aberdeen, Hong Kong

RE: The tariff classification of fabric covered lidded box from China.

Dear Ms. Kwok:

In your letter dated August 25, 1999 you requested a tariff classification ruling.

The submitted sample, designated as style C3-43289, is a round box with a lid measuring 9 inches in diameter and 4 inches in height. The main body of the box is covered with 100% filament polyester woven fabric on both the exterior and the interior of the box. The body is constructed from several layers of paperboard while the lid is constructed with a wood fiberboard top and a paperboard lip. The lid of the box is covered with 100% polyester filament woven fabric and has a layer of foam plastic padding between the fabric and the wood fiberboard on the top of the lid. When the lid is placed on the box to seal it, the lip extends down approximately one inch. The box has a single open space in its interior and has not been subdivided into compartments.

This article is a composite good constructed with wood fiberboard, paperboard and woven fabric. Each of the materials plays a significant role in the formation of the box with the paperboard and wood fiberboard providing the structure for the box and/or lid and the textile fabric providing the decorative appeal. Consequently, it is not possible to determine which material imparts this article with its essential character. Therefore, General Rule of Interpretation 3(c) instructs that the good shall be classified under the heading that appears last in numerical order among those which equally merit consideration. Since other made up article (of textile fabric) is the heading that appears last, this product is classifiable as a made up article of textile fabric.

The applicable subheading for the fabric covered box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.

Your correspondence also inquires about the applicability of antidumping or countervailing duties. At the present time, this item is not subject to either antidumping or countervailing duties.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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