Classification of an embellished sheet set

HQ H064881 August 13, 2009 CLA-2: OT:RR:CTF:TCM H064881 KSH CATEGORY: Classification TARIFF NO.: 6302.31.50 Toni Dembski-Brandl, Esq. Target Corporation 1000 Nicollet Mall TPS 3155 Minneapolis, MN 55403 RE: Classification of an embellished sheet set Dear Ms. Dembski-Brandl: This letter is in response to your request of June 4, 2009, in which you request a prospective ruling on the classification of an embellished sheet set under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise at issue is identified as an embellished sheet set composed of 100% cotton woven fabric which is neither napped nor printed. The sheet set consists of embroidered pillowcases, embroidered flat sheet and a plain fitted sheet. The items are packaged in a zippered vinyl bag for sale at retail in twin, full/queen or king size. ISSUE: Whether the embellished sheet set is classified as a set pursuant to GRI 3(b). LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The subheadings at issue are as follows: 6302 Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: 6302.31 Of cotton: Containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: 6302.31.50 Not napped…. Other: 6302.31.90 Not napped….. There is no dispute that the embroidered pillowcases and flat sheet are classified in subheading 6302.31.50, HTSUS, or that the fitted sheet is classified in subheading 6302.31.90, HTSUS. You contend that the sheet set cannot be classified as a set in accordance with GRI 3 inasmuch as you argue that GRI 3 only applies when the articles of the sheet set are classified under two or more headings. As previously stated, the instant sheet set is classified in both the same heading and subheading. In support you cite to New York Ruling Letters (NY) N017008, dated October 2, 2007; N019056, dated November 9, 2007; N008300, dated March 23, 2007 and; R02053, dated June 15, 2005. In each of the aforementioned rulings, CBP stated that the sheet set at issue did not qualify as goods put up for retail sale as the components of the set were classifiable under the same subheading. Specifically, the components of the set only differed in their classification at the ten-digit statistical level. It is imperative to note classifications to the ten-digit level are for statistical purposes only and the last two digits do not determine the actual classification. See Pub. L. 100-48, Title I, § 1204(a), August 23, 1988, 102 Stat. 1148. In contrast, the sheet set at issue herein is prima facie classifiable in different subheadings at the eight-digit national tariff rate level. GRI 6 provides that the classification of goods at the subheading level "shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. Insofar as the pillowcases and flat sheet are classified in a different subheading than the fitted sheet, GRI 3 is implicated by application of GRI 6. GRI 3(b) provides:"Mixtures, composite goods consisting of different materials or made up of different components, and goods 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." Explanatory Note VIII to GRI 3(b) explains, "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." The embroidered pillowcases and flat sheet impart the essential character to the sheet set. See New York Ruling Letter (NY) J85130, dated June 6, 2003; NY F81947, dated February 8, 2000; NY L83601, dated April 13, 2005 and; NY I85289, dated August 23, 2002. HOLDING: Pursuant to GRI 6 and GRI 3, the embellished sheet set is classified in heading 6302, HTSUS, specifically subheading 6302.31.50, 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 appliqué work: Not napped.” The general, column one rate of duty is 20.9% ad valorem. The textile category code is 361. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Gail A. Hamill, Chief Tariff Classification and Marking Branch