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NY F81059




January 4, 2000

CLA-2-63:RR:NC:TA:352 F81059

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 4823.90.6500

Ms. Despina Keegan
Serko & Simon LLP
One World Trade Center, Suite 3371
New York, New York 10048

RE: The tariff classification of trinket boxes from China.

Dear Ms. Keegan:

In your letter dated December 16, 1999, on behalf of your client Mitzi International, you requested a tariff classification ruling.

Two samples accompanied your request for a ruling. The first, designated as style #BX-068, is a small round box that measures 4 inches in diameter and 2 inches high. The box is constructed of paperboard and has been covered both on the inside and outside with woven fabric. The box features a zipper closure and has been decorated with imitation gemstones which has been glued to the top of the box. This small box has an undifferentiated interior and is designed for use in the household to store a variety of small items.

Style BX-132 is a small round box that measures 3.75 inches in diameter and 2.75 inches in height. The box is constructed of paperboard and has been covered with cellular plastic backed by a plain woven textile fabric. The fabric backing is for mere reinforcement and the cellular plastic textile combination is considered a plastic material for the purposes of the Harmonized Tariff Schedules. The box is lined with woven fabric and contains a single compartment which has not been subdivided in any way. This product features a zipper closure and has been decorated with plastic applique. This small box is designed for use in the household in storing a variety of small items.

Each of the two boxes is a composite good constructed of a variety of materials. In the case of style BX-068 both the textile fabric component and the paperboard significantly contribute to the overall appearance and function of this item. While the paperboard provides the structure of the box, it is the textile fabric which provides the box with its marketing appeal and contributes substantially to its value. Similarly, for style BX-132, it is the paperboard that provides the box’s structure while it is the plastic covering which provides its value and marketing appeal. It is therefore not possible to determine which of the materials impart these boxes with their essential character. Consequently, General Rule of Interpretation 3(c) directs that a good be classified under the heading that occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the box designated as style BX-068 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 when imported in either 1999 or 2000.

The applicable subheading for the box designated as style BX-132 will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, other, of coated paper or paperboard, other. The rate of duty will be 2.8 percent ad valorem when imported in 1999 and 2.2 percent ad valorem if imported in 2000.

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.

Sincerely,

Robert B. Swierupski
Director,

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