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HQ 087061


August 20, 1990

CLA-2: CO:R:C:G 087061 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.39.0030

Doreen Wai, Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of blanket covers

Dear Ms. Wai:

This is in reference to your letter dated April 20, 1990, requesting, on behalf of Paper White Ltd., the classification of blanket covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is represented by a blanket cover. According to your submission, the upper layer of the cover is made of 60 percent linen and 40 percent woven cotton fabric, and the back cover and lining are made of 50.6 percent cotton and 49.4 percent polyester. Your letter indicates that you believe that the item is properly subject to category 369.

ISSUE:

What is the proper classification of the item at issue under the Harmonized System?

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for several types of linen articles, including bed linen.

In light of the fact that the item is made up of different elements, linen, cotton and polyester, not specifically provided for at the subheading level, it cannot be classified solely on the basis of GRI 1. If the blanket cover were made of cotton, it would be classifiable under subheading 6302.31, HTSUSA. If polyester, it would be classifiable under subheading 6302.32, HTSUSA. A linen blanket cover would be classifiable under subheading 6302.39, HTSUSA. There are potentially three applicable subheadings.

According to GRI 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. We are of the opinion that the upper layer, by reason of its construction and design, imparts the essential character. Pursuant to Subheading Note 2 to Section XI, HTSUSA, products of Chapters 56 to 63 containing two or more textile materials are to be classified as if consisting wholly of the one textile material which predominates by weight over each other single textile material. Furthermore, only the part which determines the essential character under the General Rules of Interpretation (GRI 3) shall be taken into account. Inasmuch as the upper layer is predominately linen by weight and imparts the essential character to the blanket cover, the product is classifiable under subheading 6302.39, HTSUSA.

HOLDING:

The blanket cover at issue is classified under subheading 6302.39.0030, HTSUSA, as bed linen, table linen, toilet linen and kitchen linen, other bed linen, of other textile materials, other, with a duty rate of 8.6 percent ad valorem, and is subject to textile category 899.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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