The tariff classification of trinket boxes from China

N236606 January 9, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Ms. Alice Liu Atico International USA, Incorporated 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of trinket boxes from China Dear Ms. Liu: In your letter dated December 13, 2012, you requested a tariff classification ruling. You submitted two samples of novelty trinket boxes with removable hat tops attached by a ribbon. They are constructed of textile fabric over paperboard. The trinket boxes, item number A072AA11898, are made up to look like Santa Claus and a snowman with a Santa hat with holly. Each box measures 6-1/2”H x 6-1/2”L (at the base, tapering to 3” at the top) x 3-1/2”W. Although paperboard is predominant by weight and by bulk, the textile fabric distinguishes these items from ordinary paperboard boxes. The textile greatly enhances the marketability of the trinket box, but also relies upon the paperboard frame for support and rigidity. The boxes are considered composite goods made of paperboard and textile fabric. When the essential character of a composite good cannot be determined (as in this instance, for the reasons stated above) then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the trinket boxes may be classified in Chapter 48 (paperboard) or in Chapter 63 (textile), Harmonized Tariff Schedule of the United States (HTSUS). Since the textile provision appears last in the tariff (of the two competing provisions), the items will be classified in Chapter 63. General Rule of Interpretation 3(c), HTSUS, noted. The applicable subheading for the trinket boxes, item number A072AA11898, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. Utilitarian articles are excluded from classification as Festive articles under heading 9505, HTSUS, per Legal Note (1)(v) to Chapter 95. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for these trinket boxes will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. 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. 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, Thomas J. Russo Director National Commodity Specialist Division