CLA-2-63:OT:RR:NC:N3:351
Mr. Stephen J. Lawson
TAG Hardware Systems Limited
100-19072 26th Avenue
Surrey, British Columbia V3S 3V7
Canada
RE: The tariff classification of a textile-covered storage box from China
Dear Mr. Lawson:
In your original letter dated, July 15, 2013, you requested a tariff classification ruling.
You submitted a sample of a collapsible storage box. The lidded storage box is constructed of brushed textile fabric over paperboard stiffeners. The storage box is held to shape by a textile covered placard fitted in the bottom of the storage box. The box measures 13-1/2”W x 7”H in three lengths, 15”, 17” and 23”. The storage box features a metal grommet on one side so the storage box can be removed from a shelf with ease.
The storage box is considered a composite good, made of paperboard and textile fabric. The textile greatly enhances the marketability of the storage box, but also relies upon the paperboard frame for support and rigidity. When the essential character of a composite good cannot be determined, then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the storage box may be classified in Chapter 48 (paperboard) or in Chapter 63 (textile). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the storage boxes will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state in your letter that you believe the correct classification may be in subheading 4420, HTSUS, which provides for: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool…cases and similar boxes, cases and chests, all the foregoing of wood.
However, the storage box is considered a textile article for tariff classification purposes, as explained above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division