HQ 952754: Tablecloth and table topper; imported together and in a retail package; a set; subheading 6302.51.2000, HTSUSA

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 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
                           Commercial Rulings Division