HQ 083980: Reconsideration of New York Ruling Letter (NYRL) 833330

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 083980

	April 21 1989

   
  CLA2 CO:R:C:G  083980  SM  833330

   CATEGORY:  Classification

   TARIFF NO.:  6104.43.2010

   Scott A. Cohn, Esq.
   Grunfeld, Desiderio, Lebowitz & Silverman
   12 East 49th Street
   New York, NY  10017

   RE:  Reconsideration of New York Ruling Letter (NYRL) 833330

   Dear Mr. Cohn:

         	Your letter of February 17 on behalf of Brylane, Inc.,   addressed to our New York office, requesting reconsideration    of NYRL 833330 of January 10, has been referred to this office
 for reply.

   FACTS:

         	NYRL 833330 classified a women's polyester knit dress   and belt, Style 507723, under subheading 6104.43.2010, Harmonized Tariff Schedule of the United States Annotated    (HTSUSA), a provision including women's knit dresses of manmade fibers.  You state that the ruling incorrectly described the sample in that the "belt" is in fact a tie to be worn
around the collar area, and not a belt.  The tie is also of a  polyester knit fabric that matches one of the colors of the  dress.  It has a seam at the center back.  A thread loop   carrier at the center back of the dress collar accommodates    the tie.  You ask whether the fact that the accessory is a tie  and not a belt affects the classification.

   ISSUE:
         	Are the dress and tie classifiable together?

   LAW AND ANALYSIS:

         	Classification under the HTSUSA is in accordance with  the General Rules of Interpretation (GRI's).  GRI 1 provides  that classification is determined first according to the 
headings of the tariff and any relative section and chapter notes,  and then, if nothing in the headings or notes requires otherwise, according to the remaining GRI's.
	-2-


Section XI of the tariff provides for textile articles generally.  Note 13 of this section requires that textile garments of different headings be classified under their own  headings, even if put up in sets for retail sale.  The tie is  not considered a garment, but would, if considered separately,  fall under heading 6117, HTSUSA, a provision for other made up  clothing accessories, knitted or crocheted.  Thus it is not  required by Note 13 to be classified under its own heading.

         	We agree with your characterization of the accessory as  a tie rather than a belt, although it is not the type of tie  referred to by the tie provisions of the tariff ("of the kinds generally worn by men," according to the Explanatory Notes).   The dress is a loosefitting style that hangs from pleats  below the yoke.  It has no defined waist or belt loops at the  waist and does not appear to be designed to be worn with a  belt.

         	Knitted or crocheted dresses are provided for under  heading 6104, HTSUSA.  Since no single heading provides for  both dresses and ties, classification cannot be determined
under GRI 1.  GRI 3 provides generally for the classification  of goods that appear classifiable under more than one heading.   GRI 3(b) provides for the treatment of composite goods made up
of different components even if the components are separable,  as long as they are adapted to one another, are mutually complementary, and together form a whole that would not normally  be offered for sale in separate parts.  GRI 3(b) provides further that goods consisting of different components are to be classified as if they consisted of the component that gives  them their essential character.

         	The description of composite goods fits the dress and  tie.  The two pieces are separable but are adapted to one  another and mutually complementary in that the colors are coordinated, the tie is of a length to fit around the neck-line of the dress, and the dress has a loop to accommodate the  tie.  The tie would have little use apart from the dress and  is unlikely to be sold separately.

         	Here the essential character of the combination is provided by the dress.  The tie is merely an accessory accenting  the dress and would not be the main reason for the existence
of the combination or the primary motivating factor governing  the purchase of the two articles.  The tie and dress are therefore classified under the provision for the dress, as in  the NYRL.

	3


   HOLDING:

         	The dress and tie are classified under subheading 6104.43.2010, HTSUSA, textile category 636, a provision for other women's dresses of synthetic fibers.

         	Because of the changeable nature of the statistical  annotation, i.e., the ninth and tenth digits of the tariff  number, and the textile restraint categories, you should  contact your local Customs office before importing this  merchandise, to determine the current status of any import
 restraints or requirements.

                              					Sincerely,


                              					John Durant, Director
                              					Commercial Rulings Division