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