CLA-2 CO:R:C:G 084894 CMR 841606
Ms. Regina Robertson
Hallmark Cards, Inc.
P.O. Box 419580 - Drop 376
Kansas City, MO. 64141-6580
RE: Classification of napkin ring set
Dear Ms. Robertson:
This ruling is in response to your letter of May 18, 1989,
requesting the classification of a napkin ring set manufactured in
Taiwan. The sets will be imported through the port of Kansas City.
FACTS:
The napkin ring set submitted for review consists of four 100
percent cotton napkins and four napkin rings of fiberglass reinforced
plastic.
ISSUE:
Is the napkin ring set classifiable as a set under GRI 3(b), or
are the goods separately classified?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance with
the General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that "classification shall be determined according to the
terms of the headings and any relative section or chapter notes, and,
provided such headings or notes do not otherwise require, according
to [the remaining GRI's taken in order]."
GRI 3 provides for goods that are prima facie classifiable under
two or more headings. The napkins are classifiable in heading 6302,
HTSUSA, which provides for bed linen, table linen, toilet linen and
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kitchen linen. The napkin rings are classifiable in heading 3924,
HTSUSA, which provides for tableware, kitchenware, other household
articles and toilet articles, of plastics. Applying GRI 3(a), we
must treat the headings as equally specific as they refer to part
only of the goods to be classified.
Under GRI 3(b), goods put up in sets for retail sale, which
cannot be classified using GRI 3(a), are to be classified as if they
consisted of the component that gives the set its essential
character. The napkin ring set qualifies for consideration as "goods
put up in a set for retail sale" within the meaning of GRI 3. It
consists of at least two different articles which are classifiable in
different headings (the napkins and the napkin rings), put up
together to meet a particular need, and put up in a manner suitable
for sale directly to users without repacking.
Since the napkin ring set qualifies as a set within the meaning
of GRI 3, we must decide which component imparts the essential
character of the set. Various factors may be used to make that
determination, i.e., the role of a constituent material in relation
to the use of the goods. We believe that the napkin rings are the
components which impart the essential character to this set. Each
component in the set serves a functional and decorative role. The
napkin rings, however, give the set that unique quality that makes
the set distinctive and sparks the interest of the consumer.
Therefore, the napkin ring set is classifiable under the provision
applicable to the plastic napkin rings.
HOLDING:
The napkin ring set at issue is classifiable under the provision
for other tableware in subheading 3924.10.5000, HTSUSA, dutiable at
3.4 percent ad valorem.
Textile articles contained in sets classifiable under GRI 3 are
still subject to visa requirements. The napkins in the napkin ring
set fall in textile category 369.
The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
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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