us-cbp-cross-rulings-hq-083504•HQ 083504: Tariff classification of "Capri pants", belt, and suspenders
HQ 083504: Tariff classification of "Capri pants", belt, and suspenders
us-cbp-cross-rulings-hq-083504HQ 083504: Tariff classification of "Capri pants", belt, and suspendersGuidance
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 083504
April 3, 1989
CLA2 CO:R:C:G 083504 SM
CATEGORY: Classification
TARIFF NO.: 6204.62.4020
Ms. Dee Katson
Esprit de Corp
900 Minnesota Street
San Francisco, CA 94107
RE: Tariff classification of "Capri pants", belt, and suspenders
Dear Ms. Katson:
Your letter of November 29, 1988, addressed to our New York office, requesting a tariff classification ruling for Style 58510, has been referred to this office for reply.
FACTS:
The submitted sample consists of three articles. A pair of women's "Capri" pants of woven 100 percent cotton fabric, extending to just below the knee, features a front opening
with three buttons and a zipper, two pockets in the front, and two patch pockets in the back. Eight selffabric loops carry a 100 percent cotton woven belt with a metal Dring closure.
There is also a pair of woven manmade fiber elastic clipon suspenders.
ISSUE:
The question raised is whether the articles are classified together or separately.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section and chapter notes, and then, if necessary, in accordance with the remaining GRI's.
Textile apparel generally is provided for in Section XI, HTSUSA. Note 13 of this section provides that textile garments of different headings must be classified in their own
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headings even if put up in sets for retail sale. However, this note does not cover accessories such as belts and suspenders.
Heading 6212, HTSUSA, provides for suspenders. Heading 6217, HTSUSA, provides for other made up clothing accessories, including belts. Heading 6204, HTSUSA, provides for women's trousers and breeches. No single heading provides for all the articles comprising Style 58510. Classification cannot be determined according to GRI 1.
GRI 2(a), concerning incomplete or unassembled articles, does not apply in this case.
GRI 2(b) provides that goods consisting of more than one material or substance and appearing to be classifiable under more than one heading, such as the garments and belts in
question here, must be classified according to GRI 3.
GRI 3(a) provides that the more specific heading is to be preferred. 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 . . . ." In this case different headings each refer to part only of the goods to be classified. Thus classification cannot be determined
according to which heading is more specific.
GRI 3(b) provides that "/m/ixtures, composite goods consisting of different materials or made up of different components, and goods 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 . . . ."
The Explanatory Notes for GRI 3(b) provide interpreta tion of the terms essential character, composite goods, and goods put up in sets for retail sale. With regard to com
posite goods they state:
For the purposes of /GRI 3(b)/, composite goods
made up of different components shall be taken
to mean not only those in which the components
are attached to each other to form a practically
inseparable whole but also those with separable
components, provided these components are adapted
one to the other and are mutually complementary
and that together they form a whole which would
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not normally be offered for sale in separate parts
. . . . As a general rule, the components of these
composite goods are put up in a common packing.
The pants and belt of Style 58510 fall within this descrip
tion. Separable components, they are adapted to one another
in that the loops on the pants are sized to accommodate the
width of the belt. The two components are mutually complemen
tary in their use and casual styling, are packed together, and
would not normally be offered for sale separately.
However, the pantsbelt combination and the suspenders in question here cannot be described as composite goods. Al though pants and suspenders are often used together, these
clipon suspenders have no particular connection with this pair of pants. There are no loops, hooks, or fasteners, for example, that could allow them to be characterized as adapted
components. The suspenders are of a type that normally are offered for sale apart from pants. However, the beltpants combination and the suspenders can still be classified
together if the whole falls within the description of sets. The Explanatory Notes state that goods put up in sets for retail sale are those which:
(a) consist of at least two different articles
which are, prima facie, classifiable in
different headings . . .;
(b) consist of products or articles put up together
to meet a particular need or carry out a spe
cific activity; and
(c) are put up in a manner suitable for sale
directly to users without repacking . . . .
Style 58510 consists of three articles prima facie classifi
able in different headings. These articles are put up
together to provide a coordinated outfit of trousers and belt
and suspenders in the same style. They are stated to be
imported together; we assume that they are ready for direct
sale without repacking.
The Explanatory Notes state further that the factor
determining essential character will vary with different kinds
of goods. It may be "the nature of the material or component,
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its bulk, quantity, weight or value, or . . . the role of a
constituent material in relation to the use of the goods."
With regard to the style under consideration here, as in vir
tually every instance involving accessory and garment combina
tions, it is the garment which provides the essential charac
ter. The accessories, barring exceptional circumstances, are
not the main reason for the existence of the combination or
the primary motivating factor governing its purchase.
HOLDING:
The pants, belt, and suspenders are classified as a set consisting of composite goods and a pair of suspenders under subheading 6204.62.4020, HTSUSA, a provision for women's blue
denim trousers and breeches. The textile category for the trousers and belt is 348. The textile category for the suspenders, from subheading 6212.90.0030, HTSUSA, is 659. Garments and clothing accessories entered as components of sets, rather than composite goods, require separate visas and separate statistical reporting for quota purposes, pursuant to
the directive of December 23, 1988, from the Committee for the Implementation of Textile Agreements.
Because of the changeable nature of the statistical annotation i.e., the ninth and tenth digits of the tariff number, and of the textile restraint categories, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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