us-cbp-cross-rulings-hq-081637•HQ 081637: Tariff classification of certain lined silk pants
HQ 081637: Tariff classification of certain lined silk pants
us-cbp-cross-rulings-hq-081637HQ 081637: Tariff classification of certain lined silk pantsGuidance
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 081637
August 17, 1988
CLA-2 CO:R:C:G 081637 SM
CATEGORY: Classification
TARIFF NO.: 6204.69.3040
Ellen E. Rosenberg, Esq.
Siegel, Mandell & Dividson, P.C.
One Whitehall Street
New York, NY 10004
RE: Tariff classification of certain lined silk pants
Dear Ms. Rosenberg:
On behalf of Liz Claiborne, Inc., you have requested re-
consideration of a New York tariff classification ruling under
the proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), file 825337 of December 30, 1987.
FACTS:
A sample, Style 316202, was submitted in connection with
the request. It is a pair of women's trousers with a pocket
and three pleats on either side of the front. The waistband
unbuttons with two buttons on each side. There is also a zip-
per hidden in the left front. The garment is of 100 percent
silk woven fabric with a woven rayon lining. It is imported
from South Korea.
The New York ruling classified the garment under sub-
heading 6204.69.3050, HTSUSA, textile category 847, a provi-
sion for women's trousers of silk, subject to textile re-
straints as silk blend not containing 70 percent or more by
weight of silk. The garment is 57 percent by weight of silk.
Your position is that the garment is not subject to
restrainst because, except for the lining, the garment is 100
percent silk.
ISSUE:
Is Style 316202 classified as a silk garment or as a
silk blend garment?
-2-
LAW AND ANALYSIS:
In HTSUSA Section XI, generally covering textile prod-
ucts, Subheading Note 2 provides:
(a) Products of Chapters 56 to 63 [generally, textile
apparel and certain other textile products] con-
taining two or more textile materials are to be
regarded as consisting wholly of that textile ma-
terial which would be selected under Note 2 to this
Section for the classification of a product of
Chapters 50 to 55 consisting of the same textile
materials [under Note 2, the textile material pre-
dominating by weight controls].
(B) For the application of this rule:
(a) where appropriate, only the part which de-
termines the classification under Inter-
pretative Rule 3 shall be taken into ac-
count . . . .
Under Interpretative Rule 3 (GRI 3), composite goods consist-
ing of different materials are classified as if consisting of
the material which gives them their essential character. The
Explanatory Notes, the official interpretation of the HTSUSA
at the international level, state, in relation to GRI 3, that
"[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 a constit-
uent material in relation to the use of the goods."
In the case of lined wearing apparel, the essential
character will almost invariably be given by the outer portion
of the garment, and in our view that is the case here. With
regard to the nature of the material, the lining fabric, un-
like the silk outer fabric, is too light to be used for a pair
of trousers. In terms of bulk, quantity, weight, and value,
the silk predominates. In relation to the use of the goods,
the lining helps make the garment easier to take on and off
and helps it hold its shape, but these are subsidiary roles in
relation to the garment itself.
-3-
HOLDING:
The trousers are classifiable according to the silk
portion. They are covered by subheading 6204.69.3040, HTSUSA,
no textile category, a provision for women's trousers of silk,
containing 70 percent or more by weight of silk. File 825337
is revoked. This classification represents the present posi-
tion of the Customs Service under the proposed HTSUSA. If
there are changes before enactment, this advice may not con-
tinue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, NY Seaport Area
cc: CITA
cc: Legal Retrieval
cc: NIS Eileen Crowley
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