CLA-2 CO:R:C:T 956184 BC
Nancy Coune'
Coune' Ltd.
1311 Yale Place
Minneapolis, MN 55403
RE: Classification of paperboard lidded boxes covered with
textile materials; trinket boxes; decorative boxes
Dear Ms. Coune':
This responds to your letters dated February 9 and February
26, 1994, wherein you requested a binding classification ruling
for textile covered trinket boxes. Your request was forwarded to
this office for a response. We have reviewed the matter and our
decision follows.
FACTS:
The merchandise at issue are lidded, square shaped
decorative boxes, consisting of a paperboard frame covered with a
cotton textile fabric described as "IKAT" cotton from Indonesia.
The sample box you submitted measures 2 and 1/2 inches x 2 and
1/2 inches x 1 inch. The lid and bottom section are covered with
the cotton fabric inside and out. The bottom interior of the box
and the interior and exterior of the lid are cushioned with foam
padding. The cotton fabric covering the bottom of the sample box
and the interior of the lid is black, while the fabric covering
the exterior of the lid evidences a multi-colored decorative
pattern. You stated that the boxes come in various sizes (from 2
and 1/2 inches to 10 inches) and colors and will be sold at
retail for ultimate use (by the consumer) as gifts, storage
boxes, etc.
ISSUE:
What is the proper classification for the textile covered
decorative boxes 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).)
The boxes at issue are known as trinket boxes. The
classification of this kind of box is well established. The
following Headquarters Ruling Letters (HRL's) have classified
boxes substantially similar to the boxes at issue as other
articles of textile materials under heading 6307, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA): 872453,
April 7, 1992; 876018, July 22, 1992; 952566, December 12, 1992;
953393, April 16, 1993; 953634, September 10, 1993; 955007,
December 13, 1993; 955896, May 3, 1994; and 955913, May 3, 1994,
to name a few. This abundance of precedent is relevant to the
instant case.
In HRL 953393, cited above, we classified boxes
substantially similar to the boxes 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 and 1/2
inches wide by 1 and 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 from the boxes at issue here) because they were
specially shaped or fitted to contain jewelry (containing
inserts, slots, hooks, moldings, and the like) and they were in
fact used in the presentation and/or sale of such items. 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.
To reiterate, the boxes at issue are trinket boxes, not
jewelry boxes of heading 4202, HTSUSA. 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. The presence of foam
padding in a trinket box does not, by itself, provide the
requisite special design to qualify the box as a jewelry box of
the kind set forth in the above EN. (In this regard, see HRL's
953634, 955007, 955896, and 955913, cited above.)
Since the boxes at issue are trinket boxes not classifiable
as jewelry boxes under heading 4202, HTSUSA, they must be
classified elsewhere. No other tariff provision provides
explicitly for the boxes; therefore, they are 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 primary materials
present in the sample box are cardboard and cotton 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, 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 boxes, but the textile fabric provides
aesthetic appeal and marketability (as decorative articles). 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 boxes at issue are classifiable under heading 6307, HTSUSA.
HOLDING:
The subject paperboard boxes covered with cotton textile
fabric are 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 (concerning textile materials),
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