Paperboard Tray Covered with Cotton Fabric and Plastic
Active· CBP ruling HQ 950987· Issued 1992-04-03
Ruling text
HQ 950987
April 3, 1992
CLA-2 CO:R:C:F 950987 ALS
CATEGORY: Classification
TARIFF NO.: 3924.90.5000
Ms. Diana J. Murphy
Assistant to Vice President
Kerr-Hays Company
P. O. Box 711
Ligonier, PA. 15658
RE: Paperboard Tray Covered with Cotton Fabric and Plastic
Dear Ms. Murphy:
This is in reference to your request of November 19, 1991,
to our New York Seaport Area Office for a binding ruling on the
subject article. Your request along with the sample tray was
referred to this office for further consideration.
FACTS:
The article is a tray composed of paperboard panels which
form each of the sides and the bottom of the tray. These panels
are encapsulated with a woven cotton backing printed with four
leaf clovers and, in turn, with an outer layer of plastic
sheeting. The layers are sewn along the edges of each enclosed
paperboard panel creating folding joints along each panel and its
adjoining panel. The tray's edge is finished with piping and
snaps are added at each corner. The tray's components thus form
a sandwich in which the paperboard is the innermost and the
plastic the outermost portion of the article with the printed
cotton material in between the other materials.
The tray, which is rectangular and collapsible, measures
23 cm by 18 cm in its collapsed or unassembled state. In its
assembled state with its corners folded and snapped together the
tray measures 14.5 cm by 9.5 cm.
- 2 -
The tray is designed for a variety of uses. It can be used
to hold jewelry, cosmetics, toiletry items or small sewing items.
ISSUE:
What is the classification of a tray composed of paperboard
covered by printed woven cotton cloth and, in turn, by plastic
sheeting, which is stitched together in such a way that the tray
sides can be raised to permit it to hold jewelry, cosmetics,
etc.?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods,
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied taken in order.
In reviewing the heading eligible for classification of the
article under consideration, we noted that the components are
classifiable in 3 different headings of the HTSUSA. The
paperboard is classifiable in heading 4823, the printed woven
cotton fabric that covers the paperboard is classifiable in
heading 6304 and the plastic sheeting that covers the former
components and forms the outermost surface of the article is
classifiable heading 3924.
The tray, is designed to hold jewelry, cosmetics, sewing
articles as well as toiletry items according to information
supplied with the ruling request. It appears that the article
can also be used to protect the surface of the furniture, etc. on
which the above items might be placed.
There is no specific heading that refers to the article in
its entirety. Each of the suggested headings refer to only a
part of the article. We, therefore, referred to GRI 3 which,
pursuant to GRI 2, provides that goods classifiable under 2 or
more headings shall be classified according to the provisions of
GRI 3. Although GRI 3(a) provides that the heading with the most
specific description shall be preferred to other headings, when 2
or more headings refer to a part only of the materials or
substances contained in mixed or composite goods, the headings - 3 -
are to be considered as equally specific. We found that to be
the case with this article so it could not be classified under
that GRI.
We next referred to GRI 3(b) which covers composite goods
consisting of different materials or made up of different
components and goods put up in sets for retail sale which cannot
be classified by reference to GRI 3(a). GRI 3(b) further
provides that such goods are to be classified as if they
consisted of the material or component which gives them their
essential character.
In considering the components of the tray we have concluded
that the plastic exterior imparts the essential character of the
tray. While the cotton fabric provides decoration to the tray,
it does not form its structural frame, its outer surface, nor
does it appear to serve any utilitarian purpose other than
decoration. Although the paperboard stiffens the tray and
enhances the use of the pad for its intended purpose, it would
not be practicable to use the paperboard without the plastic
covering which protects it. The plastic outer surface, which can
be easily wiped, serves as a moisture protector for both the
paperboard as well as the surface on which the tray is placed.
The integral corner snaps permit the tray to be used in it
assembled or stored in its unassembled condition. The absence of
the paperboard panels would not alter this capability.
HOLDING:
A paperboard tray covered on all of its sides and its bottom
with cotton fabric, encapsulated in plastic with integral corner
snaps, which permit the sides of the tray to raised and held
firmly in place so that it can hold various items, is
classifiable in subheading 3924.90.5000, HTSUSA. It is subject
to a general rate of duty of 3.4 per cent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950987, retrieved 2026-10-12T05:26:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.