HQ 082043
April 5 1989
CLA-2 CO:R:C:G 082043 DSN
Mr. William B. Haynes
Executive Vice President
The Bibb Company
P.O. Box 4207
Macon, Georgia 31208
RE: Classification of waterbed sheets and pillow cases
imported from Pakistan.
Dear Mr. Haynes:
Your inquiry of December 16, 1987, addressed to our New
York office regarding the classification of waterbed sheets and
matching pillow cases under the Tariff Schedules of the United
States Annotated (TSUSA), and the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), has been referred to this
office. The HTSUSA became effective on January 1, 1989, and
therefore, we are only issuing HTSUSA rulings on prospective
merchandise. Samples were furnished for our review.
FACTS:
The sample contains one fitted sheet, a flat sheet and two
pillow cases, all with a marshland design. The merchandise is
made from a woven fabric which is not combed and, according to a
Customs laboratory, is composed of sixty-five percent polyester
and thirty-five percent cotton. The sample sheets are designed
for a king size mattress and measure approximately seventy-two
inches by eighty-four inches. The pillow cases measure
approximately thirty-nine inches by twenty-one inches. The
articles are packaged together and the package lists its
contents.
ISSUE:
Whether the merchandise is considered a "set" for
classification purposes under the HTSUSA.
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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 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 neccessary 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
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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 waterbed sheets 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 waterbed 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.
Due to the changeable nature of the statistical annotation
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