CLA-2 CO:R:C:G 083532 DSN
6302.51.2000
Ralph H. Sheppard, Esquire
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, New York 10176
RE: Classification of placemats and napkins
Dear Mr. Sheppard:
This ruling letter is in reference to your inquiry of
November 16, 1988, on behalf of Win-Tex Products, Inc., regarding
classification of placemats and napkins under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for
placemats and napkins produced in Taiwan and China. Samples were
submitted for examination.
FACTS:
Four samples were provided. Style number 9006 is a 100
percent cotton woven placemat with a one-inch fringe. It
measures approximately 13 inches by 18 inches. Style 9007 is a
100 percent cotton woven napkin which measures approximately 18
inches by 18 inches. These articles are being imported
separately.
Two samples bearing style number 3080 were submitted. Each
contains four napkins and four placemats. One style produced in
Taiwan is a print fabric composed of 65 percent polyester and 35
percent cotton. The other style, produced in China, is a solid
color and is composed of 55 percent polyester and 45 percent
cotton. These placemats and napkins are packaged together and
are sold as sets at retail.
-2-
ISSUE:
Whether the samples at issue are classified as a "set" or
as separate articles.
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. In order
to have a "set" under GRI 3, the set must contain goods which
are, prima facie, classifiable under two or more headings. The
term "heading" is not defined in the nomenclature, but it is
clear it refers to the four digit level. In the instant case,
styles 9006 and 9007 are not packaged together and are imported
separately, so therefore, are not considered a set for tariff
classification purposes. However, both style numbers 3080 are
packaged together for retail sale, so we have to determine
whether they are classified as a set.
The placemats and napkins are classifiable in the same four
digit heading. Heading 6302, HTSUSA, 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 subheadings 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 GRI's 1 through 5 in
classifying goods at the subheading level. Since GRI 6 uses the
phrase "for legal purposes" the preceding GRI's 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 placemats and napkins, at the heading
level, we do not have "goods put up in sets for retail sale"
within the meaning of GRI 3. At the eight digit subheading
level, we do not have articles classifiable under two different
subheadings. The placemats and napkins fall under subheading
-3-
6302.53.00, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other table linen, of man-made
fibers. 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, style numbers 3080 are 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:
The placemats of styles 3080 are classified under
subheading 6302.53.0030, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen, other table linen,
of man-made fibers, other, textile category 666, and dutiable at
the rate of 12.8 percent ad valorem.
The napkins of styles 3080 are classified under subheading
6302.53.0020, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other table linen, of man-made
fibers, tablecloths and napkins, other, textile category 666, and
dutiable at the rate of 12.8 percent ad valorem.
The placemats of style 9006 are classified under subheading
6302.51.4000, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other table linen, of cotton,
other, textile category 369, and dutiable at the rate of 7.2
percent ad valorem.
The napkins of style 9007 are classified under subheading
6302.51.2000, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen, other table linen, of cotton,
tablecloths and napkins, other, plain woven, textile category
369, and dutiable at the rate of 5.5 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
-4-
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