HQ 083523
April 12 1989
CLA 2 CO:R:C:G 083523 DSN
Mr. J.F. Fritz
Customs Liaison
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, California 90045
RE: Classification of sheets and pillow cases
Dear Mr. Fritz:
This ruling letter is in response to your request of December 27, 1988, on behalf of Atlas Textiles, for classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain bedsheets and matching pillow cases produced in Pakistan. A sample was submitted for examination.
FACTS:
The sample at issue contains a flat sheet, a fitted sheet and two pillow cases. All the articles are composed of 55 percent polyester and 45 percent cotton woven fabric. The
articles are packaged together and the package lists its contents.
ISSUE:
Whether the merchandise at issue is considered 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
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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 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 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.
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The HTSUSA provision applicable to the 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 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.
Sincerely,
John Durant, Director
Commercial Rulings Division