The tariff classification of a felt-covered box from China

NY M81080 March 9, 2006 CLA-2-63:RR:NC:N3:351 M81080 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a felt-covered box from China Dear Mr. Stinson: In your letter dated February 28, 2006, you requested a tariff classification ruling. The submitted sample is identified as “XWA Rd Felt Box with Lid” (Liss Item #945245/ Manufacturer #370F3RAI). The box measures approximately 7.48” in diameter x 3.15”H. The box is made of paperboard covered with polyester felt. The top of the lid is decorated with an animal that is made of fabric appliqué. The applicable subheading for the felt-covered box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. We note your suggestion that this product should be classified in heading 4819, HTSUS, which provides, in pertinent part, for certain boxes of paper or paperboard. However, the subject box is a “composite good” consisting of both paperboard and polyester textile fabric. According to figures you provided, each of these two materials contributes 50% of the product’s value. While the paperboard gives the box its structure, the fabric provides aesthetic appeal and marketability. We thus find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3c, HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 4819 (or, depending on whether the product is principally used as a “packing container,” 4823) and 6307, HTSUS. Heading 6307 appears last. The sample will be returned as requested. 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/. 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, Robert B. Swierupski Director, National Commodity Specialist Division