HQ 082043: Classification of waterbed sheets and pillow cases imported from Pakistan.

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 082043

                                    April 5 1989


          CLA-2 CO:R:C:G  082043 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6302.22.2020, 6302.22.2010

          Mr. William B. Haynes
          Executive Vice President
          The Bibb Company
          P.O. Box 4207
          Macon, Georgia 31208

          RE:    Classification of waterbed sheets and pillow cases
                 imported from Pakistan.

          Dear Mr. Haynes:

                Your inquiry of December 16, 1987, addressed to our New
          York office regarding the classification of waterbed sheets and
          matching pillow cases under the Tariff Schedules of the United
          States Annotated (TSUSA), and the Harmonized Tariff Schedule of
          the United States Annotated (HTSUSA), has been referred to this
          office.  The HTSUSA became effective on January 1, 1989, and
          therefore, we are only issuing HTSUSA rulings on prospective
          merchandise.  Samples were furnished for our review.

          FACTS:

                The sample contains one fitted sheet, a flat sheet and two
          pillow cases, all with a marshland design.  The merchandise is
          made from a woven fabric which is not combed and, according to a
          Customs laboratory, is composed of sixty-five percent polyester
          and thirty-five percent cotton.  The sample sheets are designed
          for a king size mattress and measure approximately seventy-two
          inches by eighty-four inches.  The pillow cases measure
          approximately thirty-nine inches by twenty-one inches.  The
          articles are packaged together and the package lists its
          contents.

          ISSUE:

                Whether the merchandise is considered a "set" for
          classification purposes under the HTSUSA.    
















                                         -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 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















                                         -3-

          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 waterbed 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.

                The HTSUSA provision applicable to the waterbed 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, 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