CLA-2 CO:R:C:G 084032 CMR
Ms. Teresa Y. Sze
Carrie Company, Inc.
Thornebrook Shopping Center
2441 N.W. 43rd Street
Gainesville, Florida 32606
RE: Classification of various items of table linen
Dear Ms. Sze:
This ruling is in response to your letter of February 26, 1989,
requesting classification of various items of table linen from China.
FACTS:
Several samples were submitted for review. The samples are of
place mat and napkin sets (styles MZ-1 to MZ-7), a napkin (style M-
1), a coaster and fingertip napkin set (style C-1), and a bun warmer
(style B-1). The place mats of styles MZ-1 to MZ-7 measure
approximately 19" x 14"; the napkins are approximately 16" x 16".
The sizes vary slightly among the different styles. Style M-1
measures approximately 17" x 16". The coaster of style C-1 measures
just over 3" diameter, and the matching fingertip napkin is 6 1/2" x
6 1/2". The bun warmer, style B-1, measures 23" x 23".
All of the items are made of woven cotton fabric and are hand-
embroidered. The items will be imported from China.
ISSUE:
What is the correct classification for the submitted place mat
and napkin sets, napkin, coaster and fingertip napkin set, and bun
warmer?
Are the place mats and napkins of styles MZ-1 to MZ-7
classifiable as sets or separately?
Are the coaster and fingertip napkin classifiable as a set?
-2-
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 place mats and
napkins that are packaged together for retail sale, as well as a
coaster and fingertip napkin that are also packaged together for
retail sale. All of these items 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 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 place mat and napkin sets and fingertip
napkin and coaster set, at the heading level, we do not have "goods
put up in sets for retail sale" within the meaning of GRI 3.
However, at the eight digit subheading level, we do have items
classifiable under two different subheadings--the place mats and the
coaster fall in subheading 6302.51.40, HTSUSA; the napkins fall in
subheading 6302.51.30, HTSUSA. As these subheadings refer to part
only of the items in the sets, the subheadings are to be treated as
equally specific, and classification is to be determined by recourse
to GRI 3(b).
GRI 3(b) calls for classification according to that item or
component from which the set derives its essential character, insofar
as that is ascertainable. When it is not possible to make an
essential character determination, GRI 3(c) directs the goods be
classified under the heading (in this case, subheading) which occurs
last in the schedule among those which equally merit consideration.
-3-
In the case of the sets under consideration here, we believe
they equally contribute to the essential character of the sets.
Differences between the items in the sets are slight and debatable.
Therefore, classification is based on application of GRI 3(c), i.e.,
the subheading which occurs last in the schedule.
The bun warmer is not considered table linen. The Harmonized
Commodity Description and Coding System, Explanatory Notes, which is
the official interpretation of the HTSUSA at the international level,
gives some indication of the types of items intended for inclusion
under heading 6302 as table linen. The Notes for table linen give
the following items as examples of table linen: table cloths, table
mats and runners, tray cloths, table centres, serviettes, tea
napkins, sachets for serviettes, doilies, and drip mats. Bun warmers
are not mentioned, nor are they similar to any of the named items.
While table linen is not limited to the named examples, other items
classified as table linen should be similar to or of the same type as
those named. Bun warmers are neither of these.
The Explanatory Notes, however, go on to state "that certain
articles of the above descriptions (e.g., table centres made from
lace, velvet or brocaded materials) are not regarded as articles of
table linen; they are usually classified in heading 63.04." Heading
6304, HTSUSA, provides for other furnishing articles, excluding those
of Heading 9404. The Notes indicate that the heading is intended to
include furnishing articles of textile materials for use in the home,
public buildings, theatres, etc. Although bun warmers are not named
among the examples given in the Notes, we believe they are properly
classifiable under 6304, HTSUSA. Under the Tariff Schedules of the
United States Annotated, bun warmers like the one before us were
classified as furnishings. T.D. 70-108(17) (1970). We find nothing
in the HTSUSA to cause us to change their classification to something
other than as furnishings.
HOLDING:
The place mat and napkin sets, styles MZ-1 to MZ-7, and the
coaster and fingertip napkin set, style C-1, are classifiable as sets
under the provision for other table linen, of cotton, other,
subheading 6302.51.4000, textile category 369, dutiable at 7.2
percent ad valorem.
The napkin, style M-1, is classifiable under the provision for
other table linen, of cotton, tablecloths and napkins, other, other,
subheading 6302.51.3000, HTSUSA, textile category 369, dutiable at
6.6 percent ad valorem.
The bun warmer is classifiable under the provision for other
furnishing articles, excluding those of heading 9404, other, not
knitted or crocheted, of cotton, subheading 6304.92.0000, textile
category 369, dutiable at 7.2 percent ad valorem.
-4-
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