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HQ 952754


January 29, 1993

CLA-2 CO:R:C:T 952754 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.51.2000

Gail T. Cumins, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: Tablecloth and table topper; imported together and in a retail package; a set; subheading 6302.51.2000, HTSUSA

Dear Ms. Cumins:

This is in response to your inquiry of September 23, 1992, on behalf of your client, Town and Country Linen Corporation, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a tablecloth and table topper imported from China. Samples were submitted for examination and will be returned under separate cover.

FACTS:

The merchandise at issue consists of two samples:

1. A plain woven, 55 percent cotton and 45 percent polyester, circular tablecloth, measuring approximately 178 centimeters in diameter

2. A crocheted, lace-like, 100 percent cotton table topper, measuring 91 centimeters on each side. The topper has a floral design with solid borders

The items will be imported together in retail packaging. The flier displaying retail information on the items shows the items covering a small table. The tablecloth forms the first covering for the table, while the smaller topper is placed over the tablecloth for decorative effect.

You argue that the articles are capable for separate use, without a common purpose, and as such, the articles should be classified individually and not as a set.

ISSUE:

Whether the tablecloth and table topper should be classified individually or as a set in heading 6302, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed according to the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied in the order of their appearance.

GRI 3 states, in part:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or 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, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), the official interpretation of the tariff at the international level, to GRI 3(b) states:

(X) For the purposes of this Rule, the terms "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;

(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 (e.g., in boxes or cases or on boards).

For the foregoing reasons the submitted samples meet the above criteria for a "set":

1. If imported separately, the tablecloth would be classifiable in heading 6302, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen. The table topper on the other hand, would be classifiable in heading 6304, HTSUSA, which provides for other textile furnishing items. A runner and table centers, similar to the submitted table topper was classified in heading 6304, HTSUSA, in HQ 950530, dated December 17, 1991, based on EN (2) to heading 6302, HTSUSA, which excludes items such as lace table centers from consideration as table linen. See also, HQ 086701, dated October 31, 1990, and HQ 084032, dated June 14, 1992.

2. The two items meet the particular need or activity of furnishing a decorator table. The illustration on the flier shows the topper placed over the tablecloth as a decorative cover for a table.

3. As per the description in your letter, and the illustration on the flier of the package, the submitted items will be packaged together in retail packing. It is suitable for direct sale to the user without repackaging.

We are of the opinion that the essential character of the set is imparted by the tablecloth. The tablecloth provides the basic functional character of the set as well as providing a decorative display in the way it covers the top and drapes the sides of the table, completing the overall color effect of the set. The lacy topper, smaller than a standard tablecloth, would not provide adequate coverage without the tablecloth. Though the topper also imparts a decorative effect, it is a secondary role, and does not provide the essential character of the set. Accordingly, the submitted items are classified as a set in heading 6302, HTSUSA.

HOLDING:

The submitted items are classifiable as a set, with the essential character of the set imparted by the tablecloth, in subheading 6302.51.2000, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other table linen: of cotton: tablecloths and napkins: other: plain woven. The applicable rate of duty is 5.5 percent ad valorem, and the quota category is 369.

The designated textile and apparel categories may be subdivided into parts. If so, the 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 negotiations and changes, to obtain the most current information available we suggest your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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