HQ 083532: Classification of placemats and napkins

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 083532

                                        August 28, 1989


          CLA-2 CO:R:C:G  083532 DSN

          CATEGORY:  Classification

          TARIFF NO.:   6302.00.0030, 6302.00.0020, 6302.51.4000,
                        6302.51.2000

          Ralph H. Sheppard, Esquire
          Adduci, Mastriani, Meeks & Schill
          551 Fifth Avenue
          New York, New York 10176

          RE:  Classification of placemats and napkins

          Dear Mr. Sheppard:

                This ruling letter is in reference to your inquiry of
          November 16, 1988, on behalf of Win-Tex Products, Inc., regarding
          classification of placemats and napkins under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA), for
          placemats and napkins produced in Taiwan and China.  Samples were
          submitted for examination.

          FACTS:

                Four samples were provided.  Style number 9006 is a 100
          percent cotton woven placemat with a one-inch fringe.  It
          measures approximately 13 inches by 18 inches.  Style 9007 is a
          100 percent cotton woven napkin which measures approximately 18
          inches by 18 inches.  These articles are being imported
          separately.

                Two samples bearing style number 3080 were submitted.  Each
          contains four napkins and four placemats.  One style produced in
          Taiwan is a print fabric composed of 65 percent polyester and 35
          percent cotton.  The other style, produced in China, is a solid
          color and is composed of 55 percent polyester and 45 percent
          cotton.  These placemats and napkins are packaged together and
          are sold as sets at retail.















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          ISSUE:

                Whether the samples at issue are classified as a "set" or
          as separate articles.

          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.  In order
          to have a "set" under GRI 3, the set must contain goods which
          are, prima facie, classifiable under two or more headings.  The
          term "heading" is not defined in the nomenclature, but it is
          clear it refers to the four digit level.  In the instant case,
          styles 9006 and 9007 are not packaged together and are imported
          separately, so therefore, are not considered a set for tariff
          classification purposes.  However, both style numbers 3080 are
          packaged together for retail sale, so we have to determine
          whether they are classified as a set.

                The placemats and napkins are classifiable in the same four
          digit heading.  Heading 6302, HTSUSA, 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 subheadings 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 GRI's 1 through 5 in
          classifying goods at the subheading level.  Since GRI 6 uses the
          phrase "for legal purposes" the preceding GRI's 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 placemats and napkins, at the heading
          level, we do not have "goods put up in sets for retail sale"
          within the meaning of GRI 3.  At the eight digit subheading
          level, we do not have articles classifiable under two different
          subheadings.  The placemats and napkins fall under subheading















                                         -3-

          6302.53.00, HTSUSA, which provides for bed linen, table linen,
          toilet linen and kitchen linen, other table linen, of man-made
          fibers.  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, style numbers 3080 are 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:

                The placemats of styles 3080 are classified under
          subheading 6302.53.0030, HTSUSA, which provides for bed linen,
          table linen, toilet linen and kitchen linen, other table linen,
          of man-made fibers, other, textile category 666, and dutiable at
          the rate of 12.8 percent ad valorem.

                The napkins of styles 3080 are classified under subheading
          6302.53.0020, HTSUSA, which provides for bed linen, table linen,
          toilet linen and kitchen linen, other table linen, of man-made
          fibers, tablecloths and napkins, other, textile category 666, and
          dutiable at the rate of 12.8 percent ad valorem.

                The placemats of style 9006 are classified under subheading
          6302.51.4000, HTSUSA, which provides for bed linen, table linen,
          toilet linen and kitchen linen, other table linen, of cotton,
          other, textile category 369, and dutiable at the rate of 7.2
          percent ad valorem.

                The napkins of style 9007 are classified under subheading
          6302.51.2000, HTSUSA, which provides for bed linen, table linen,
          toilet linen and kitchen linen, other table linen, of cotton,
          tablecloths and napkins, other, plain woven, textile category
          369, and dutiable at the rate of 5.5 percent ad valorem.

                Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the


















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          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