HQ 082117: Classification of Infants' Sweater and Mittens under theHarmonized Tariff Schedule of the United States Annotated(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 082117

                       September 20, 1989

CLA-2 CO:R:C:G 082117 CB

CATEGORY:  Classification

TARIFF NO. : 6111.30.5020

Ms. Martha L. Corgan
M & L International Co.
7700 Gross Point Road
Skokie, ILL 60077

RE:  Classification of Infants' Sweater and Mittens under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)

Dear Ms. Corgan:

     This ruling is in response to your letter of April 7, 1988,
requesting a reconsideration of the ruling decision regarding an
infants acrylic reversible sweater jacket with mittens.

FACTS:

     The sample submitted, Model 2019, is an acrylic long sleeve
sweater and mittens.  The sweater is double layered and
reversible.  It has a hood, a full front zipper opening, and
embroidered applique work on one garment face.  The mittens are
attached to each other by a self-fabric string.  The items will
be imported in infants' sizes 0 to 24 months.  The components of
each set are matched as to size, marketed as a unit, and color
coordinated.

ISSUE:

     Are the submitted garments classifiable as infants' sets, or
as separate items?

LAW AND ANALYSIS:

     The merchandise at issue is put together to meet a
particular need (in this case, clothe an infant), and is put





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up in a manner suitable for sale directly to the consumer.  While
the sweater is classifiable under subheading 6111.30.40,
HTSUSA, the mittens are classifiable as other clothing
accessories under subheading 6111.30.50.  The sweater and mittens
are a set put up for retail sale within the requirements set
forth in Explanatory Note (X) for General Rule of Interpretation
(GRI) 3.  The Explanatory Notes to the HTSUSA are the official
interpretation of the HTSUSA at the international level.

     Classification of goods through the six digit (international
subdivision) level is accomplished by application of the General
Rules of Interpretation and relative section and chapter notes.
GRI 6 provides:

          For legal purposes, the classification of goods in the
          subheadings 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.  For the purposes of
          this rule, the relative section and chapter notes also
          apply unless the context otherwise requires.

Therefore, the same rationale applies at the eight digit level.
It is clear that GRI 6 requires the use of GRI 3 at the eight
digit level in the HTS, since that is the level at which the
classification of the goods is ultimately determined.

     GRI 3(b) directs that the goods put up in the set are to be
classified as if they consisted of the component which gives the
set its essential character.  The sweater imparts the essential
character of each set, since the mittens are merely accessories.
Therefore, they are classifiable with the sweater under
subheading 6111.30.5020, HTSUSA.

HOLDING:

     The merchandise at issue is classifiable under subheading
6111.30.5020, HTSUSA, which provides for babies' garments and
clothing accessories, knitted or crocheted, of synthetic fibers,
other.  They presently fall under textile category 239 and, if
manufactured in the Philippines, are dutiable at 17 percent ad
valorem.

     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, to obtain the most current information available, we

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suggest that you 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 at your 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, 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