The tariff classification of a foldable storage box from China

N089838 January 14, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a foldable storage box from China Dear Ms. Davidson: In your letter dated December 23, 2009, you requested a tariff classification ruling. The submitted sample is a box that measures 11” x 11” x 11”. It is composed of a paperboard form that is covered by a woven textile fabric. This woven fabric is coated on one surface with non-cellular polyurethane that is printed with a wood-grain appearance and serves as the outer surface of the box. Textile fabrics coated on one surface with non-cellular plastic sheeting are considered to be textiles for tariff purposes. The interior surface of the box is covered with a non-woven fabric. A lid fits over the top and is of the same fabric construction with MDF stiffeners for strength. The lid also is lined with a non-woven fabric. The essential character of this composite good is imparted by the textile fabrics. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the foldable storage box will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 was destroyed in examination of the fabric. 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