Classification of blanket covers
Active· CBP ruling HQ 087061· Issued 1990-08-20
Ruling text
HQ 087061
August 20, 1990
CLA-2: CO:R:C:G 087061 DRR
CATEGORY: Classification
TARIFF NO.: 6302.39.0030
Doreen Wai, Second Secretary
Hong Kong Economic and Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
Re: Classification of blanket covers
Dear Ms. Wai:
This is in reference to your letter dated April 20, 1990,
requesting, on behalf of Paper White Ltd., the classification
of blanket covers under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is represented by a blanket
cover. According to your submission, the upper layer of the
cover is made of 60 percent linen and 40 percent woven cotton
fabric, and the back cover and lining are made of 50.6 percent
cotton and 49.4 percent polyester. Your letter indicates that
you believe that the item is properly subject to category 369.
ISSUE:
What is the proper classification of the item at issue
under the Harmonized System?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), 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. Heading 6302, HTSUSA, provides for several types of
linen articles, including bed linen.
- 2 -
In light of the fact that the item is made up of different
elements, linen, cotton and polyester, not specifically
provided for at the subheading level, it cannot be classified
solely on the basis of GRI 1. If the blanket cover were made
of cotton, it would be classifiable under subheading 6302.31,
HTSUSA. If polyester, it would be classifiable under
subheading 6302.32, HTSUSA. A linen blanket cover would be
classifiable under subheading 6302.39, HTSUSA. There are
potentially three applicable subheadings.
According to GRI 3(b), mixtures, composite goods
consisting of different materials or made up of different
components, and 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. We are of the
opinion that the upper layer, by reason of its construction
and design, imparts the essential character. Pursuant to
Subheading Note 2 to Section XI, HTSUSA, products of Chapters
56 to 63 containing two or more textile materials are to be
classified as if consisting wholly of the one textile material
which predominates by weight over each other single textile
material. Furthermore, only the part which determines the
essential character under the General Rules of Interpretation
(GRI 3) shall be taken into account. Inasmuch as the upper
layer is predominately linen by weight and imparts the
essential character to the blanket cover, the product is
classifiable under subheading 6302.39, HTSUSA.
HOLDING:
The blanket cover at issue is classified under subheading
6302.39.0030, HTSUSA, as bed linen, table linen, toilet linen
and kitchen linen, other bed linen, of other textile materials,
other, with a duty rate of 8.6 percent ad valorem, and is
subject to textile category 899.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, the importer should contact the local Customs
office prior to importation of this merchandise to determine
the current status of any import restraints or requirements.
- 3 -
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, 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
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
Rimmer library/peh
087061
Source: rulings.cbp.gov — ruling 087061, retrieved 2026-10-12T05:19:34Z, republished verbatim. This digest is informational; only CBP issues binding rulings.