CLA-2 CO:R:C:T 955896 BC
Gene Schwam
Import Manager
Aircargo Brokerage Co.
2541 N.W. 72nd Avenue
Miami, FL 33122
RE: Classification of paperboard lidded box covered with textile
materials; trinket boxes; decorative boxes; NYRL 894149
Dear Mr. Schwam:
This responds to your letter of January 12, 1994, wherein
you requested a classification ruling for a textile covered
basket and its contents, which include a textile covered
decorative box. The basket and all contents except for the box
were classified by the Area Director, New York Seaport, in ruling
letter 894149, dated February 10, 1994. We have reviewed the
matter concerning classification of the box and our decision
follows. Your sample will be returned, as you requested.
FACTS:
The merchandise at issue is a lidded, heart shaped
decorative box consisting of a paperboard frame covered with
textile materials. The sample box measures 4 inches at its
widest part and approximately 2 and 1/4 inches in height. The
lid and bottom section are covered with woven textile fabric
inside and out. The interior bottom and exterior lid are
cushioned with foam. The box comes in a textile covered basket
that includes several items in addition to the box: a lipstick
holder, small straw hat with potpourri, pin cushion, and small
mirror. Each item prominently features the same decorative
textile material. This ruling is limited to the classification
of the heart shaped box.
ISSUE:
What is the proper classification for the textile covered
decorative box at issue?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise. The EN's constitute the official interpretation of
the nomenclature at the international level. While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee. It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS. (See Treasury
Decision (T.D.) 89-80, 23 Cust. Bull. 379 (1989), 54 Fed. Reg.
35,127 (August 23, 1989).)
Under GRI 1, consideration is given to the tariff provision
for containers of heading 4202, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). This heading covers:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling
bags, toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
The question is whether the box at issue is of the kind
considered a jewelry box under heading 4202, HTSUSA.
In Headquarters Ruling Letter (HRL) 953393, dated April 16,
1993, we classified boxes substantially similar to the box at
issue here as other made up textile articles under subheading
6307.90.9986, HTSUSA, concluding that they were more like trinket
boxes than jewelry boxes of heading 4202, HTSUSA. The lidded
boxes there classified were constructed of cardboard and covered
with textile material. They were in the shape of a pentagon and
measured 2 1/2 inches wide by 1 3/4 inches in height. In that
ruling, classification in heading 4202, HTSUSA, was ruled out
since the boxes were not specially designed, shaped or fitted to
hold jewelry. Thus, we concluded that the boxes were not jewelry
boxes of the ordinary kind, nor of the kind described in the
following EN to heading 42.02:
The term "jewellery boxes" covers not only boxes
specially designed for keeping jewellery [the ordinary
kind], but also similar lidded containers of various
dimensions (with or without hinges or fasteners)
specially shaped or fitted to contain one or more
pieces of jewellery and normally lined with textile
material, of the type in which articles of jewellery
are presented and sold and which are suitable for long
term use.
In HRL 951028, dated March 3, 1993, we held that various
boxes used in the retail sale of jewelry and similar items were
jewelry boxes of the kind described in the above EN. The boxes
there classified differ from the boxes classified in HRL 953393
(as well as the box at issue here) because they were specially
shaped or fitted to contain jewelry and they were in fact used in
the presentation and/or sale of such items, whereas the boxes in
953393 were not sold with jewelry but were sold as boxes for
various uses limited only by the imagination of the ultimate
consumer and the physical dimensions of the box.
The boxes presently under consideration are similar to those
we have described in previous rulings (such as HRL 953393) as
"trinket boxes." Trinket boxes are not specially designed,
shaped or fitted for jewelry. They are not specially constructed
to fit any particular item, but can be used to store various
items including jewelry. (In addition to HRL 953393, April 16,
1993, see: HRL 952566, December 12, 1992; HRL 876018, July 22,
1992; and HRL 872453, April 7, 1992.)
Based on the foregoing, we conclude that the sample box is a
trinket box. To reiterate, trinket boxes are boxes used for
general purposes that are not specially shaped or fitted to hold
jewelry. Since the box at issue is a trinket box, it is not
classifiable according to GRI 1 as a jewelry box or similar
container under heading 4202, HTSUSA. No other tariff provision
provides explicitly for the box; therefore, it is classifiable by
application of GRI 3, since GRI 2 directs that "goods consisting
of more than one material or substance shall be classified
according to the principles of rule 3." The materials present in
the sample box are cardboard and textile fabric. Under GRI 3(a),
the following is provided:
The heading which provides the most specific
description shall be preferred to 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.
The applicable headings are 4823, HTSUS, covering other
articles of paperboard, and 6307, HTSUS, covering other articles
of textile materials. Here, as in HRL 953393, the applicable
headings refer only to a part of the materials comprising the
article. Therefore, they are considered to be equally specific,
rendering classification on the basis of specificity (GRI 3(a))
inapplicable.
Under GRI 3(b), articles composed of two or more materials
are classified according to essential character; that is, the
article will be considered to consist of the material that
imparts its essential character. Here, the paperboard provides
the structure for the box, but the textile fabric provides
aesthetic appeal and marketability. As in HRL 953393, we are
unable to conclude that either component material imparts the
essential character. Therefore, we must proceed to GRI 3(c).
Under GRI 3(c), the following is provided: "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." Under this rule,
the box at issue is classifiable under heading 6307, HTSUSA.
(See also 953634, September 10, 1993, for a similar conclusion.)
HOLDING:
The subject paperboard box covered with textile fabric is
classifiable under subheading 6307.90.9986, HTSUSA, which
provides for other made up textile articles, including dress
patterns: other: other: other: other: other. The applicable rate
of duty is 7% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division