The tariff classification of a trinket box

N188336 October 18, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a trinket box Dear Ms. Dedmon: In your letter dated September 28, 2011, you requested a tariff classification ruling on behalf of your client, Dolgencorp, Incorporated. You submitted a sample of a box SKU #25980882. It is constructed of medium density fiberboard for stiffness and covered with textile fabric. The box measures approximately 3"W x 3"D x 3"H, and is fully lined with woven fabric. The fabric-hinged top is embellished with sewn-on plastic beads and sequins. This construction, textile fabric over a paperboard frame, is considered a composite good. Although paperboard is predominant by weight and by bulk, the textile distinguishes these items from ordinary cardboard items. The textile greatly enhances the marketability of the item, but also relies upon the cardboard frame for support and rigidity.When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 48 (paper) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the trinket box SKU #25980882 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. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned to you 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