HQ 083523

April 12 1989

CLA‑2 CO:R:C:G 083523 DSN

CATEGORY: Classification

TARIFF NO.: 6302.22.2020, 6302.22.2010

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