HQ 088428

March 21, 1991

CLA-2 CO:R:C:T 088428jlj

CATEGORY: Classsification

TARIFF NO.: 6304.92.0000; 6304.93.0000

Mr. John Maser

Total Port Clearance Inc.

10 Fifth Street

Valley stream, New York 11581

RE: Classification of textile-covered cosmetic trays

Dear Mr. Maser:

This is in reference to your letter of December 3, 1990, in

which you requested a tariff classification under the Harmonized

Tariff Schedule of the United States Annotated (HTSUSA) for two

textile-covered cosmetic trays to be imported from the

Philippines and Hong Kong for your client, Bonnie International.

You submitted a sample along with your request.

FACTS:

The sample submitted, Style L1665, is a cosmetic tray made

of cardboard material covered with a decorative 100 percent

cotton woven fabric. The tray is rectangular in shape and

measures approximately 18 inches by 12 inches, with a 1-1/4 inch

high rim at each edge. The tray has a tie string at each corner.

The top side and inner surface of the tray have a piece of

plastic sheeting sewn on top of the cotton fabric. You state

that the tray is designed to hold women\'s cosmetics.

You state that another tray will be imported which will be

the same as the sample submitted, except that the textile fabric

will be a 65 percent polyester/35 percent cotton woven fabric.

ISSUE:

What are the HTSUSA classifications of the two trays?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. Where, as in the present case, goods consisting

of more than one material are not specifically described under a

single tariff heading, classification of those goods is made in

accordance with the principles of GRI 3. Rule 3 states that,

when goods are prima facie classifiable under two or more

headings, classification shall be effected as follows:

(a)\...when two or more headings each refer to part

only of the materials or substances contained

in mixed or composite goods\...those headings

are to be regarded as equally specific in

relation to those goods, even if one of them

gives a more complete or precise description

of the goods.

\(b\) Mixtures, composite goods consisting of

different materials\...which cannot be

classified by reference to 3(a), shall be

classified as if they consisted of the

material\...which gives them their essential

character\....

The instant merchandise has two main components, the decorative

textile fabric and the cardboard frame. If the trays were

classified on the basis of the textile fabric, they would be in

Heading 6304, which provides for other furnishing articles of

textile fabrics, excluding those of Heading 9404 (i.e.,

furniture). If the trays were classified according to their

cardboard inner frame, they would be classified in Heading 4823,

which provides for other articles of paper pulp, paper or

paperboard. Clearly the trays cannot be classified in accordance

with GRI 3(a), because both headings refer to only one of the

materials contained in the tray

Proceeding to GRI 3(b), we look for the essential character

of the trays. While the cardboard frame provides the shape of

the trays, the decorative textile fabric provides the colorful

surface of the trays. The fabric is more significant in terms of

value as well as its decorative appeal in the marketing of the

product. It is clear that the essential character of the trays

is provided by the textile fabric and that the trays must be

classified in Heading 6304.

HOLDING:

The cotton-covered cosmetics tray is classified under the

provision for other furnishing articles, excluding those of

Heading 9404: other: not knitted or crocheted, of cotton, in

subheading 6304.92.0000, HTSUSA, dutiable at the rate of 7.2

percent ad valorem. Textile category 369 applies to this

subheading.

The polyester/cotton-covered cosmetics tray, in chief weight

of synthetic fibers, is classified under the provision for other

furnishing articles, excluding those of Heading 9404: other: not

knitted or crocheted, of synthetic fibers, in subheading

6304.93.0000, HTSUSA, dutiable at the rate of 10.6 percent ad

valorem. Textile category 666 applies to this subheading.

This merchandise is subject to quota and visa requirements

from the Philippines and subject to export license requirements

from Hong Kong.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories applicable to textile

merchandise, you should contact your local Customs office prior

to importation of this merchandise to determine the current

status of any import restraints or requirements.

The designated textile and apparel category may be

subdivided into parts. If so, visa and quota requirements

applicable to the subject merchandise may be affected. Inasmuch

as part categories are the result of international bilateral

agreements which are subject to frequent renegotiations and

changes, to obtain the most current information available, we

suggest that you check, close to the time of shipment, the

Status Report on Current Import Quotas (Restraint Levels), an

internal issuance of the U. S. Customs Service, which is

available for inspection at your local Customs office.

Sincerely,

John Durant, Director

Commercial Rulings Division