The tariff classification of textile decorative gift containers from China

N060271 May 20, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of textile decorative gift containers from China Dear Ms. Morgan: In your letter dated May 8, 2009, you requested a tariff classification ruling. The submitted samples are three decorative gift containers (Reference # T680056). Each container is made of brushed textile fabric and poly-fill over a rigid paperboard stiffener. Each is approximately 12” tall and 7” in diameter at the base and has a removable top. Each is embellished with a seasonal motif: Santa Claus in a red suit, white beard, red hat with holly and a green pom-pom; a snowman wearing a green vest with two red buttons, a carrot nose, a knitted red scarf with white pom-poms and fringe, and a red and green knitted hat and cuffs; a reindeer with brown antlers, a red nose, beige and green upper torso with a red fringed scarf, red and green belt and cuffs. All of the embellishments are of textile fabrics. The applicable subheading for the embellished textile fabric containers 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% ad valorem. In your letter, you suggest that the correct classification of these items is in subheading 4819.50.4040, HTSUS, which provides for cartons, boxes, cases, and similar articles of paper or paperboard of a kind used in offices, shops or the like: Other packing containers: Rigid boxes and cartons. However, these are composite goods of textile and paperboard; we have determined that the essential character is imparted by the textile components. General Rule of Interpretation 3(b), HTSUS, noted. In addition, decorative paperboard containers do not meet the description of subheading 4819.50.4040, HTSUS, other: packing containers of paper and paperboard rigid boxes and cartons. 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 samples will be returned as requested. 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