Heart-Shaped Box

HQ 086054 January 29, 1990 CLA-2 CO:R:C:G 086054 JS CATEGORY: Classification TARIFF NO.: 6307.90.9050 Lorraine M. Dugan Associated Merchandising Corporation 50 Terminal Road Secaucus, New Jersey 07096 RE: Heart-Shaped Box Dear Ms. Dugan: This is in reply to your letter of October 26, 1989, requesting classification of a heart-shaped box manufactured in Hong Kong. A sample of the merchandise was provided for inspection. FACTS: The sample, style no. 3137, is a heart-shaped box which is 2 inches high and approximately 3 1/2 inches wide. It has two parts, a lower portion and a lid, both of which are constructed of cardboard (or paperboard) covered with a 100 percent rayon satin material. The lid also has a layer of foam padding beneath the top surface material. The foam and textile are adhered to the cardboard by an adhesive. ISSUE: What is the proper classification for this merchandise under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes. In the instant case, the terms of heading 4202, HTSUSA, would appear to encompass these goods. That heading provides, in pertinent part: ...wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers...(emphasis added) If this item is considered a "jewelry box" of heading 4202, it would be so classified by application of GRI 1. We are of the opinion, however, that this is not a jewelry box as that term is defined in the Nomenclature. The language of the tariff schedules must be read in pari materia, or construed together with regard to the same subject matter. Thus, the terms of heading 4202 all refer to items designed or specially fitted to hold, protect or store particular goods (e.g., maps, cigarettes, bottles or jewelry). In this case, however, the box is not fitted in any manner to hold specific goods. The box can be used to hold virtually anything, limited only in size and number. We find no other headings within the Nomenclature whose terms would specifically include this box. In addition, it is not addressed by any Legal Notes, at either the Section or Chapter level. Because GRI 1 is inconclusive, and, given the fact that the box consists of more than one material, it is classifiable according to the principles of GRI 3, i.e., as composite goods. GRI 3(b) provides that composite goods for which there is no specific heading are classifiable according to the material or component which gives them their essential character. The Explanatory Notes address the issue of essential character under GRI 3(b) as follows: (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Your letter provided a breakdown by weight and value of the component materials of the box. It indicates that the textile material predominates by value, and the cardboard material predominates by weight, making determination of essential character inconclusive under either heading 4823, HTSUSA, other articles of paper or paperboard, or heading 6307, HTSUSA, other made up articles of textiles. Failing classification by GRI 3(b), GRI 3(c) states that, among eligible headings, classification shall occur under that which is last in numerical order among those under consideration. In this case, that subheading would be 6307.90.9050, HTSUSA, which provides for other made up articles: other: other: other. HOLDING: The merchandise at issue is classified as a made up textile article of subheading 6307.90.9050, HTSUSA, and as such is dutiable at a rate of 7% ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office. Sincerely, John Durant, Director Commercial Rulings Division