HQ 083443: Classification of bedsheet set under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 083443

                                 April 11, 1989


      CLA-2 CO:R:C:G  083443  CMR  835453

      CATEGORY: Classification

      TARIFF NO.: 6302.22.2020; 6302.22.2010

      Ms. Jeanne Tays
      David K. Lindemuth Co., Inc.
      115 Lomita Street
      El Segundo, California  90245

      RE: Classification of bedsheet set under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA)

      Dear Ms. Tays:

           This ruling is in response to your letter of January 3, 1989, on
      behalf of Ostrow International, requesting the classification of a
      bedsheet set manufactured in Pakistan.

      FACTS:

           The submitted sample consists of a flat bedsheet, fitted
      bedsheet, and two pillow cases packaged for retail sale as a set.
      All of the articles are made of 52 percent polyester and 48 percent
      cotton, not napped, woven fabric with a floral print.  The articles
      are sized for a queen size bed.

      ISSUE:

           Are the articles classifiable as 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 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
















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      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 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
      flat and fitted bedsheets 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 matching 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.  













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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