HQ 0088676 - Classification of a "bedding ensemble set"; classifiable as a set; comforter cover imparts essential character; Heading 6302 - United States International Trade Commision Rulings

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HQ 088676

June 24, 1991

CLA-2 CO:R:C:T 088676 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.1090

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: Classification of a "bedding ensemble set"; classifiable as a set; comforter cover imparts essential character; Heading 6302

Dear Ms. Cumins:

This letter is in response to your inquiry of February 8, 1991, on behalf of Tessile Inc., requesting the tariff classification of a "bedding ensemble set" from China. Samples were submitted for examination.

FACTS:

The merchandise at issue consists of three articles: a comforter cover, a dust ruffle, and a pillow sham. They are packaged together and are designated on the front of the package as a bedding ensemble set. The submitted samples are sized for a twin bed. The comforter cover measures approximately 70 inches by 80 inches, the dust ruffle measures approximately 39 inches by 76 inches, and the pillow sham measures approximately 31 inches by 31 inches. All of the samples are made of white 100 percent cotton woven fabric, are embroidered, and are made in China.

ISSUE:

Whether the merchandise at issue is classifiable separately or as a set?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), 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.

The comforter cover is classifiable in Heading 6302. The dust ruffle is classifiable in Heading 6303. The pillow sham is classifiable in Heading 6304. Since classification of the submitted merchandise in a single heading cannot be determined by applying GRI 1, we must apply the other GRI's.

GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that 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. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking.

You agree that these articles satisfy criteria a) and c) for classification as sets. But you contend that these articles do not satisfy criterion b); they do not meet a particular need or carry out a specific activity because the comforter cover is functional and the pillow sham and dust ruffle are decorative. Consequently, you believe that this merchandise is not classifiable as a set.

Not only are these articles packaged together, but they are made of the same material, have the same color, and would be used together as outer bedding. The comforter cover is not only functional, but is also decorative. In any event, these articles may have various functional and decorative qualities, but they meet a particular need in furnishing a bed and are sold as a set for that purpose. Therefore we believe that these articles are classifiable together as a set.

We believe that the comforter cover is the article that gives this merchandise its essential character. By quantity, weight, and cost, the comforter cover makes up the greatest portion of this merchandise. Therefore this merchandise is classifiable in Heading 6302.

HOLDING:

The submitted merchandise is classified under subheading 6302.31.1090, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, of cotton, containing any embroidery, lace, braid, edging, trimming, piping, or applique work, other, other. The rate of duty is 23.8 percent ad valorem, and the textile category is 362.

The sample is being returned under separate cover.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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.

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, to obtain the most current information available, 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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