HQ 950794

March 25, 1992

CLA-2 CO:R:C:T 950794 CAB

CATEGORY: Classification

TARIFF NO.: 6302.22.2020; 6302.22.2010

District Director of Customs

Thomas P. O\'Neil, Jr. Federal Bldg.

10 Causeway Street

Boston, MA 02222-1059

RE: Request for Further Review of Protest 0401-91-100166, Dated

March 27, 1991, Concerning the Classification of Bed Sheet Sets

Dear Sir:

This ruling is on the protest that was filed against your

decision regarding the classification of bed sheet sets. Our

ruling on the matter follows.

FACTS:

The merchandise are bed sheet sets imported from Romania by

McCarthy International. The sets are comprised of sheets and

pillowcases. The sets were entered under the cotton provision,

however the invoice indicates a component material breakdown of

50% polyester woven fabric and 50% cotton.

The Customs laboratory tested the sets and determined that

polyester was the material which predominates by weight. In

turn, the importer had the bed sets tested by an independent lab,

Consumer Testing Laboratories, Inc., and those test results

indicated that cotton comprised the chief weight of the

merchandise.

The importer contends that the independent test results are

more accurate than those of Customs laboratory. The importer

bases this contention on the fact that the independent lab

employed the ASTM D 1909-86 test, while Customs lab employed the

AATCC test method 20A.

ISSUE:

What is the proper classification of the merchandise in

question?

LAW AND ANALYSIS:

Imported goods are classifiable according to the General

Rules of Interpretation (GRIs) of the Harmonized Tariff Schedule

of the United States Annotated (HTSUSA). GRI 1 provides that

\"classification shall be determined according to the terms of the

headings and any relative Section or Chapter notes.\" Merchandise

that cannot be classified in accordance with GRI 1 are to be

classified in accordance with subsequent GRIs, taken in order.

Subheading Note 2, Section XI, HTSUSA, provides:

\(A\) Products of chapters 56 to 63 containing two or

more textile materials are to be regarded as consisting

wholly of that textile material which would be selected

under note 2 to this section for the classification of

a product of chapters 50 to 55 consisting of the same

textile materials.

Note 2(A), Section XI, to which Subheading Note 2(A) refers

provides:

\(A\) Goods classifiable in chapters 50 to 55 or in

heading 5809 or 5902 and of a mixture of two or more

textile materials are to be classified as if consisting

wholly of that one textile material which predominates

by weight over each other single textile material.

In Headquarters Ruling Letter (HRL) 082946 of December 9,

1988, we stated that in the absence of evidence to the contrary,

classification\...of a 50% cotton and a 50% man-made blended

fabric would be based on GRI 3(c) and require duty payment based

on the subheading which occurs last in numerical order among

those which equally merit consideration.

In HRL 082863 of October 3, 1988, we determined that if a

question arises as to which fiber predominates by weight, the

merchandise may, in the discretion of the classifying officer, be

submitted to a Customs laboratory for analysis and classified in

accordance with the results of that analysis. In this instance,

the bed sheet sets were submitted to a Customs laboratory and the

results indicated that polyester predominates by weight.

The burden of proof rests with the importer to overcome the

presumption that Customs has the expertise and knowledge to use

standard methods and analysis techniques to obtain accurate

results. The test methods used by both labs were similar and

standard for the industry. All samples were taken from the

shipment, and both Customs and the importer had two tests done.

Despite the fact that the importer submitted an independent lab

report that conflicted with Customs\' finding, the importer still

did not prove that the Customs lab report was invalid.

HOLDING:

The subject merchandise is properly classified under

subheading 6302.22, HTSUSA, other bed linen printed: of man-made

fibers. The bed sheets are classified under subheading

6302.22.2010, and the pillowcases under subheading 6302.22.2020.

The applicable rate of duty is 77.5% ad valorem, and the textile

category is 666.

The protest should be denied. A copy of the this decision

should be furnished to the protestant with the Form 19 notice of

action.

Sincerely,

John Durant, Director

Commercial Rulings Division