HQ 084032: Classification of various items of table linen

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 084032

                                  June 14, 1989


      CLA-2 CO:R:C:G  084032  CMR

      CATEGORY: Classification

      TARIFF NO.: 6302.51.4000; 6302.51.3000; 6304.92.0000

      Ms. Teresa Y. Sze
      Carrie Company, Inc.
      Thornebrook Shopping Center
      2441 N.W. 43rd Street
      Gainesville, Florida  32606

      RE: Classification of various items of table linen

      Dear Ms. Sze:

           This ruling is in response to your letter of February 26, 1989,
      requesting classification of various items of table linen from China.

      FACTS:

           Several samples were submitted for review.  The samples are of
      place mat and napkin sets (styles MZ-1 to MZ-7), a napkin (style M-
      1), a coaster and fingertip napkin set (style C-1), and a bun warmer
      (style B-1).  The place mats of styles MZ-1 to MZ-7 measure
      approximately 19" x 14"; the napkins are approximately 16" x 16".
      The sizes vary slightly among the different styles.  Style M-1
      measures approximately 17" x 16".  The coaster of style C-1 measures
      just over 3" diameter, and the matching fingertip napkin is 6 1/2" x
      6 1/2".  The bun warmer, style B-1, measures 23" x 23".

           All of the items are made of woven cotton fabric and are hand-
      embroidered.  The items will be imported from China.

      ISSUE:

           What is the correct classification for the submitted place mat
      and napkin sets, napkin, coaster and fingertip napkin set, and bun
      warmer?

           Are the place mats and napkins of styles MZ-1 to MZ-7
      classifiable as sets or separately?

           Are the coaster and fingertip napkin classifiable as a set?











                                       -2-


      LAW AND ANALYSIS:

           Classification of merchandise under the HTSUSA is in accordance
      with the General Rules of Interpretation (GRI's), taken in order.
      The term "sets" is discussed in GRI 3(a).  GRI 3(a) provides that
      when two or more headings each refer 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.  The term "heading" is
      not defined in the nomenclature, but it is clear it refers to the
      four digit level.  In the instant case, we have place mats and
      napkins that are packaged together for retail sale, as well as a
      coaster and fingertip napkin that are also packaged together for
      retail sale.  All of these items are classifiable in the same four
      digit heading.   Heading 6302 provides for bed linen, table linen,
      toilet linen and kitchen linen.  Relying on GRI 3, no guidance is
      given as to how goods are to be classified together or separately
      below the four digit level.

           GRI 6 provides that for legal purposes, classification of goods
      in the subheading of a heading shall be determined according to the
      terms of those subheadings and any related subheading notes, and
      mutatis mutandis, to the above rules, on the understanding that only
      subheadings at the same level are comparable.  GRI 6 thus
      incorporates GRIs 1 through 5 in classifying goods at the subheading
      level.  Since GRI 6 uses the phrase "for legal purposes" the
      preceding GRIs are to be applied at the level necessary for the final
      legal classification of the goods for tariff purposes.  GRI 6
      requires the use of GRI 3 at the eight digit level in the HTSUSA,
      since it is that level at which the classification of the merchandise
      is ultimately determined.  Thus, in order to be classifiable as a
      "set", the components must be classifiable in at least two different
      subheadings.

           With respect to the place mat and napkin sets and fingertip
      napkin and coaster set, at the heading level, we do not have "goods
      put up in sets for retail sale" within the meaning of GRI 3.
      However, at the eight digit subheading level, we do have items
      classifiable under two different subheadings--the place mats and the
      coaster fall in subheading 6302.51.40, HTSUSA; the napkins fall in
      subheading 6302.51.30, HTSUSA.  As these subheadings refer to part
      only of the items in the sets, the subheadings are to be treated as
      equally specific, and classification is to be determined by recourse
      to GRI 3(b).

           GRI 3(b) calls for classification according to that item or
      component from which the set derives its essential character, insofar
      as that is ascertainable.  When it is not possible to make an
      essential character determination, GRI 3(c) directs the goods be
      classified under the heading (in this case, subheading) which occurs
      last in the schedule among those which equally merit consideration.











                                       -3-


           In the case of the sets under consideration here, we believe
      they equally contribute to the essential character of the sets.
      Differences between the items in the sets are slight and debatable.
      Therefore, classification is based on application of GRI 3(c), i.e.,
      the subheading which occurs last in the schedule.

           The bun warmer is not considered table linen.  The Harmonized
      Commodity Description and Coding System, Explanatory Notes, which is
      the official interpretation of the HTSUSA at the international level,
      gives some indication of the types of items intended for inclusion
      under heading 6302 as table linen.  The Notes for table linen give
      the following items as examples of table linen: table cloths, table
      mats and runners, tray cloths, table centres, serviettes, tea
      napkins, sachets for serviettes, doilies, and drip mats.  Bun warmers
      are not mentioned, nor are they similar to any of the named items.
      While table linen is not limited to the named examples, other items
      classified as table linen should be similar to or of the same type as
      those named.  Bun warmers are neither of these.

           The Explanatory Notes, however, go on to state "that certain
      articles of the above descriptions (e.g., table centres made from
      lace, velvet or brocaded materials) are not regarded as articles of
      table linen; they are usually classified in heading 63.04."  Heading
      6304, HTSUSA, provides for other furnishing articles, excluding those
      of Heading 9404.  The Notes indicate that the heading is intended to
      include furnishing articles of textile materials for use in the home,
      public buildings, theatres, etc.  Although bun warmers are not named
      among the examples given in the Notes, we believe they are properly
      classifiable under 6304, HTSUSA.  Under the Tariff Schedules of the
      United States Annotated, bun warmers like the one before us were
      classified as furnishings.  T.D. 70-108(17) (1970).  We find nothing
      in the HTSUSA to cause us to change their classification to something
      other than as furnishings.

      HOLDING:

           The place mat and napkin sets, styles MZ-1 to MZ-7, and the
      coaster and fingertip napkin set, style C-1, are classifiable as sets
      under the provision for other table linen, of cotton, other,
      subheading 6302.51.4000, textile category 369, dutiable at 7.2
      percent ad valorem.

           The napkin, style M-1, is classifiable under the provision for
      other table linen, of cotton, tablecloths and napkins, other, other,
      subheading 6302.51.3000, HTSUSA, textile category 369, dutiable at
      6.6 percent ad valorem.

           The bun warmer is classifiable under the provision for other
      furnishing articles, excluding those of heading 9404, other, not
      knitted or crocheted, of cotton, subheading 6304.92.0000, textile
      category 369, dutiable at 7.2 percent ad valorem.











                                       -4-


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


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division    
















































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins