CLA-2 CO:R:C:T 953395 CC
Martha Elmgren
Source Northwest, Inc.
P.O. Box 1458
Woodinville, WA 98072-1458
RE: Classification of a four-piece bedding ensemble;
classifiable as a set; GRI 3(b); Heading 6302
Dear Ms. Elmgren:
This letter is in response to your inquiry of January 6,
1993, requesting the tariff classification of a bedding set.
Samples were submitted for examination.
FACTS:
The submitted samples are a pillow sham and a comforter
cover. Although not submitted, the set will also include a dust
skirt and another pillow sham. All of these articles are made of
100 percent cotton woven fabric. The pillow sham is white and
measures approximately 24-13/16 inches by 31-3/4 inches. The
edges are scalloped and the front contains a floral embroidered
design using eyelet embroidery. The back has an overlapping flap
opening with a button closure, which is used to accommodate the
insertion of a pillow.
The comforter cover is white and measures approximately 93
inches by 104 inches. It is sewn on three sides and contains an
opening on the fourth. The opening has a button closure and is
used to accommodate the insertion of a comforter. The front of
the cover contains the same embroidered design as the one found
on the pillow sham. All four articles will be imported packaged
together for retail sale.
ISSUE:
Whether the merchandise at issue is classifiable separately
or as a set?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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.
The comforter cover is classifiable in Heading 6302, HTSUSA,
which provides for bed linen. The dust skirt is classifiable in
Heading 6303, HTSUSA, which provides for curtain or bed valances.
The pillow sham is classifiable in Heading 6304, HTSUSA, which
provides for other furnishing articles. Consequently, these
goods are, prima facie, classifiable in different headings.
GRI 3 provides for goods that are, prima facie, classifiable
in two or more headings. GRI 3(b) provides that goods put up in
sets for retail sale shall be classified as if they consisted of
the material or component which gives them their essential
character. According to the Harmonized Commodity Description and
Coding System, Explanatory Notes, the official interpretation of
the HTSUSA at the international level, at page 4, the term "goods
put up in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking.
Not only are these articles packaged together, but they are
made of the same material, have the same color, and would be used
together as outer bedding. They meet a particular need in
furnishing a bed and are sold as a set for that purpose. These
articles, therefore, meet the three requirements contained in the
Explanatory Notes for classification as a set.
We believe that the comforter cover is the article that
gives this merchandise its essential character. By quantity,
weight, and cost, the comforter cover makes up the greatest
portion of this merchandise. Therefore this merchandise is
classifiable in Heading 6302.
HOLDING:
The merchandise at issue is classified together as a set
under subheading 6302.31.1090, HTSUSA, which provides for bed
linen, table linen, toilet linen and kitchen linen, other bed
linen, of cotton, containing any embroidery, lace, braid, edging,
trimming, piping, or applique work, other, other. The rate of
duty is 23.8 percent ad valorem.
All applicable visa and quota requirements apply for textile
articles which are classified as parts of a set. See 54 Fed.
Reg. 35,223 (August 24, 1989). This rule applies to all items
which, if imported separately, would have required a visa and the
reporting of quota. Therefore, classification of the merchandise
at issue as a set, when imported as such, does not affect the
visa and quota requirements applicable to each article
separately. Thus, these goods are subject to textile category
numbers as if separately classified. The pillow shams, if
separately classified, would be classifiable under subheading
6304.92.0000, HTSUSA, and subject to textile category 369. The
dust skirt, if separately classified, would be classifiable under
subheading 6303.91.0000, HTSUSA, and subject to textile category
369. The comforter cover is subject to textile category 362.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division