CLA-2 CO:R:C:G 086320 KWM
Ms. Donna Albert
MAST Industries, Inc.
P.O. Box 2020
100 Old River Road
Andover, Massachusetts 01810
RE: Paperboard boxes; hat boxes; paper covered boxes
Dear Ms. Albert:
This letter is in response to your inquiry dated December
22, 1989, requesting tariff classification of paper covered
paperboard hatboxes. Your letter and samples of the goods have
been forwarded to us by our New York office for a classification
ruling.
FACTS:
The goods at issue here are boxes, of Hong Kong origin, made
of paper and paperboard. Although there is an indication your
request included three separate items, we are in receipt of only
two. This fact should not affect classification of the goods,
given that the only distinction among them is size. The goods
are circular in shape. The larger item measures approximately 15
inches in diameter and 7 inches in height. The smaller item
measures 14 inches in diameter and 6 inches in height. The
boxes may be "nested", or used together, the smaller box fitting
neatly within the larger. However, both are covered with a
floral printed paper, and may also be used separately. Both
boxes have man-made fiber cord handles.
Neither of the sample boxes is specially fitted in any way
to accommodate or hold particular goods. It is our understanding
that although these items are referred to as "hat boxes", they
are not specifically dedicated for the storage or transport of
hats. The predominant use of these goods, as we understand it,
will be for the storage of various personal items (including
hats), limited only by size, in the household.
ISSUE:
How are these goods classified under the provisions of the
Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). 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 note three headings of the
nomenclature which may be eligible for classification of these
goods.
The first is heading 4819, HTSUSA, which is the provision
proposed in your letter of December 22nd. After consideration of
the heading terms, as well as the provisions of the accompanying
Section, Chapter and Explanatory Notes, we have determined that
heading 4819, HTSUSA, does not include these goods. In
interpreting the meaning of HTSUSA heading terms, the language of
the nomenclature must be read in pari materia, or as a whole.
This is particularly true of items considered for inclusion under
a provision for "other containers", since goods classified under
a basket provision for other or similar goods must be ejusdem
generis, or similar to, the goods specifically enumerated in the
heading.
It is our opinion that the terms of heading 4819, HTSUSA, do
not encompass these goods. We note that the items set out in the
heading appear to be of a commercial nature. In contrast, you
have indicated that these goods are more suited to, and will be
used principally in, the household. While we do not decide here
that heading 4819, HTSUSA, is restricted in its scope, (i.e., to
commercial goods), we further note in relation to the instant
goods that the Explanatory Notes refer to the storage and
transport of merchandise, and that the items enumerated there are
of the variety not ordinarily found in the household. In
addition, the printing referred to in the Explanatory Notes is
that of a commercial nature: merchant names, directions for use,
pictures of the product, etc. Lastly, we note the language cited
by you that the heading includes containers "whether or not also
having a decorative value." We believe that this provision of
the Notes indicates merely that containers having a dual role,
both as containers of merchandise and as decorative items, are
not excluded from the heading on the basis of a secondary
function. The Explanatory Note is not intended to bring
decorative boxes such as these, having a singular purpose of
household storage, within the scope of the heading. In summary,
it is simply our opinion that the instant goods do not fit within
the heading.
In addition to heading 4819, HTSUSA, we have also considered
the provisions of heading 4202, HTSUSA, for classification of
these goods. However, following similar rationale, we are of the
opinion that these goods are not sufficiently similar to the
enumerated items of heading 4202, HTSUSA, to include them under
the provisions for "similar containers." We note that "hat
boxes" are specifically mentioned in the Explanatory Notes to
heading 4202, HTSUSA. This, however, does not suspend the
requirement that an item must be ejusdem generis to the
enumerated items of a heading for inclusion under "similar
containers" (see above). This office has previously ruled that
hat boxes similar to these, but covered with textile material,
were not included within heading 4202, HTSUSA, because they
lacked the strength and features, such as locks or clasps,
ordinarily found on the enumerated items of heading 4202, HTSUSA.
We continue to adhere to that position, and reiterate it in this
instance. In other words these items are not, in our opinion,
ejusdem generis to the terms of heading 4202, HTSUSA.
Having failed to find heading terms which provide for these
goods under GRI 1, we turn to the remaining GRI's for
classification. Although these goods are technically composite
goods, it is clear that the overwhelming component material is
paper or paperboard. Therefore, we are of the opinion that the
paper covered paperboard boxes in this case are classified by GRI
3(b), on the basis of essential character, under subheading
4823.90.6500, HTSUSA, as other articles of paper or paperboard,
of coated paper or paperboard.
HOLDING
The goods in this case, paper and paperboard boxes for
household storage of personal items, are provided for under
subheading 4823.90.6500, HTSUSA, as other articles of paper or
paperboard, of coated paper or paperboard. The rate of duty on
these goods is 5.6 percent ad valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings Division