Classification of textile-covered cosmetic trays

HQ 088428 March 21, 1991 CLA-2 CO:R:C:T 088428jlj CATEGORY: Classsification TARIFF NO.: 6304.92.0000; 6304.93.0000 Mr. John Maser Total Port Clearance Inc. 10 Fifth Street Valley stream, New York 11581 RE: Classification of textile-covered cosmetic trays Dear Mr. Maser: This is in reference to your letter of December 3, 1990, in which you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for two textile-covered cosmetic trays to be imported from the Philippines and Hong Kong for your client, Bonnie International. You submitted a sample along with your request. FACTS: The sample submitted, Style L1665, is a cosmetic tray made of cardboard material covered with a decorative 100 percent cotton woven fabric. The tray is rectangular in shape and measures approximately 18 inches by 12 inches, with a 1-1/4 inch high rim at each edge. The tray has a tie string at each corner. The top side and inner surface of the tray have a piece of plastic sheeting sewn on top of the cotton fabric. You state that the tray is designed to hold women's cosmetics. You state that another tray will be imported which will be the same as the sample submitted, except that the textile fabric will be a 65 percent polyester/35 percent cotton woven fabric. ISSUE: What are the HTSUSA classifications of the two trays? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. Where, as in the present case, goods consisting of more than one material are not specifically described under a single tariff heading, classification of those goods is made in accordance with the principles of GRI 3. Rule 3 states that, when goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a)...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods...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. (b) Mixtures, composite goods consisting of different materials...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material...which gives them their essential character.... The instant merchandise has two main components, the decorative textile fabric and the cardboard frame. If the trays were classified on the basis of the textile fabric, they would be in Heading 6304, which provides for other furnishing articles of textile fabrics, excluding those of Heading 9404 (i.e., furniture). If the trays were classified according to their cardboard inner frame, they would be classified in Heading 4823, which provides for other articles of paper pulp, paper or paperboard. Clearly the trays cannot be classified in accordance with GRI 3(a), because both headings refer to only one of the materials contained in the tray Proceeding to GRI 3(b), we look for the essential character of the trays. While the cardboard frame provides the shape of the trays, the decorative textile fabric provides the colorful surface of the trays. The fabric is more significant in terms of value as well as its decorative appeal in the marketing of the product. It is clear that the essential character of the trays is provided by the textile fabric and that the trays must be classified in Heading 6304. HOLDING: The cotton-covered cosmetics tray is classified under the provision for other furnishing articles, excluding those of Heading 9404: other: not knitted or crocheted, of cotton, in subheading 6304.92.0000, HTSUSA, dutiable at the rate of 7.2 percent ad valorem. Textile category 369 applies to this subheading. The polyester/cotton-covered cosmetics tray, in chief weight of synthetic fibers, is classified under the provision for other furnishing articles, excluding those of Heading 9404: other: not knitted or crocheted, of synthetic fibers, in subheading 6304.93.0000, HTSUSA, dutiable at the rate of 10.6 percent ad valorem. Textile category 666 applies to this subheading. This merchandise is subject to quota and visa requirements from the Philippines and subject to export license requirements from Hong Kong. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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. Inasmuch as 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 internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division