CLA-2 CO:R:C:G 083443 CMR 835453
Ms. Jeanne Tays
David K. Lindemuth Co., Inc.
115 Lomita Street
El Segundo, California 90245
RE: Classification of bedsheet set under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)
Dear Ms. Tays:
This ruling is in response to your letter of January 3, 1989, on
behalf of Ostrow International, requesting the classification of a
bedsheet set manufactured in Pakistan.
FACTS:
The submitted sample consists of a flat bedsheet, fitted
bedsheet, and two pillow cases packaged for retail sale as a set.
All of the articles are made of 52 percent polyester and 48 percent
cotton, not napped, woven fabric with a floral print. The articles
are sized for a queen size bed.
ISSUE:
Are the articles classifiable as a "set" under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
The term "sets" is discussed in GRI 3(a). GRI 3(a) provides that
when two or more headings each refer to part only of the items in a
set put up for retail sale, those headings are to be regarded as
equally specific in relation to those goods. The term "heading" is
not defined in the nomenclature, but it is clear it refers to the
four digit level. In the instant case, we have sheets and pillow
cases packaged together for retail sale that are classifiable in the
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same four digit heading. Heading 6302 provides for bed linen, table
linen, toilet linen and kitchen linen. Relying on GRI 3, no guidance
is given as to how goods are to be classified together or separately
below the four digit level.
GRI 6 provides that for legal purposes, classification of goods
in the subheading of a heading shall be determined according to the
terms of those subheadings and any related subheading notes, and
mutatis mutandis, to the above rules, on the understanding that only
subheadings at the same level are comparable. GRI 6 thus
incorporates GRIs 1 through 5 in classifying goods at the subheading
level. Since GRI 6 uses the phrase "for legal purposes" the
preceding GRIs are to be applied at the level necessary for the final
legal classification of the goods for tariff purposes. GRI 6
requires the use of GRI 3 at the eight digit level in the HTSUSA,
since it is that level at which the classification of the merchandise
is ultimately determined. Thus, in order to be classifiable as a
"set", the components must be classifiable in at least two different
subheadings.
With respect to the instant merchandise, at the heading level,
we do not have "goods put up in sets for retail sale" within the
meaning of GRI 3. Nor do we have sets at the subheading level
because subheading 6302.22.20, provides for bed linen of man-made
fibers, other. It is only between competing ten digit statistical
annotations that a disparity arises. It is our opinion that GRI 6
is not applicable in determining whether a "set" exists where the
classification differences exist only at the ten digit level.
Therefore, the instant merchandise is not considered a "set" for
classification purposes, and will be classified separately.
We note that it is Customs position that GRI 6 can apply at the
ten digit level only where there is an existing question as to which
statistical annotation applies and where no other rule will resolve
the matter. We note that GRI 6 would not apply where there are
annotations providing for the reporting of the goods separately.
HOLDING:
In view of the foregoing, the HTSUSA provision applicable to the
flat and fitted bedsheets is subheading 6302.22.2020, which provides
for bed linen, of man-made fibers, other, sheets, textile category
666, dutiable at the rate of 13 percent ad valorem.
The HTSUSA provision applicable to the matching pillow cases is
subheading 6302.22.2010, which provides for bed linen, of man-made
fibers, other, pillow cases, textile category 666, dutiable at the
rate of 13 percent ad valorem.
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Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins