HQ 084021: Classification of style 1253R shirt-panty-suspenders set for infant boys

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 084021

                                  July 11, 1989


      CLA-2 CO:R:C:G  084021  CMR

      CATEGORY: Classification

      TARIFF NO.: 6209.20.5045, 6111.20.6030

      Mr. Leonard Saul
      Tawil Associates Inc.
      Mayfair Infants Wear
      100 Wesley White Drive
      Carteret, New Jersey  07008

      RE: Classification of style 1253R shirt-panty-suspenders set for
          infant boys

      Dear Mr. Saul:

           This ruling is in response to your letter of March 8, 1989,
      requesting the classification of style 1253R shirt-panty-suspenders
      set for infant boys.

      FACTS:

           Style 1253R is a boy's two-piece set consisting of a chief
      weight cotton knit shirt and a chief weight cotton denim panty (or
      diaper cover) with detachable, synthetic fiber suspenders.  The shirt
      has a partial snap opening that extends from the neck to the
      shoulder, short sleeves, shoulder loops, a rib knit collar, rib knit
      capping at the sleeves, and a hemmed bottom.  The denim panty has a
      fully elasticized waistband, three buttons for the attachment of the
      suspenders, and hemmed leg openings.  The button-on suspenders are
      adjustable and elasticized.  The style will be imported from Hong
      Kong in boys' sizes 0 to 24 months.

      ISSUE:

           Are the suspenders classified with the denim panty by
      application of GRI 3(b) as a set or as composite goods?

      LAW AND ANALYSIS:

           Classification of merchandise under the HTSUSA is in accordance
      with the General Rules of Interpretation (GRI's), taken in order.
      GRI 1 provides that classification is determined first in accordance











                                       -2-


      with the terms of the headings of the tariff and any relative section
      and chapter notes and then, if nothing in the headings or notes
      otherwise requires, in accordance with the remaining GRI's.

           Note 13, Section XI, directs that textile garments are
      separately classified in their own headings, even if put up in sets
      for retail sale, unless the context otherwise requires.  This Note,
      however, does not include accessories.

           In this instance, we are dealing with babies' garments which are
      classifiable as imported as parts of sets under the appropriate
      headings.

           GRI 3 provides for goods that are prima facie classifiable under
      two or more headings.  The panty is classifiable in heading
      6209.20.50, HTSUSA, which provides for babies' garments and clothing
      accessories of cotton, other, other.  The suspenders are classifiable
      in heading 6209.30.30, HTSUSA, which provides for babies' garments
      and clothing accessories of synthetic fibers, other, other.

           Although the panty and suspenders are classifiable under the
      same heading, they are classifiable under different subheadings.  GRI
      6 provides that for legal purposes, classification of goods in the
      subheading 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.  GRI 6 thus
      incorporates GRIs 1 through 5 in classifying goods at the subheading
      level.  Since GRI 6 uses the phrase "for legal purposes" the
      preceding GRIs are to be applied at the level necessary for the final
      legal classification of the goods for tariff purposes.  GRI 6
      requires the use of GRI 3 at the eight digit level in the HTSUSA,
      since it is that level at which the classification of the merchandise
      is ultimately determined.

           GRI 3(a) provides that when two or more headings are under
      consideration, the one providing the most specific description of the
      merchandise is preferred.  However, when the headings refer to part
      only of the goods, as in this case, they are considered equally
      specific.

           GRI 3(b) states:

           Mixtures, 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, insofar as
           this criterion is applicable.












                                       -3-


           In determining whether the suspenders and panty are a set or
      composite goods, we must look to the Explanatory Notes which are the
      official interpretation of the HTSUS at the international level.  The
      Explanatory Notes for GRI 3(b) state:

           For the purposes of this Rule, 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 not normally be offered for sale in separate
           parts.

           We believe that the suspenders and panty fall within the
      definition of composite goods given in the Explanatory Notes.  The
      suspenders are unique to the panty.  They connect at the back of the
      panty by a singular button and at the front by two buttons.  The
      suspenders match the buttons in color and are, of course, coordinated
      in size with the panty.  We do not believe these type of suspenders
      in the size range involved are normally sold as separate accessory
      items.

      HOLDING:

           The panty and suspenders are composite goods.  The suspenders
      are classifiable with the panty in subheading 6209.20.5045, HTSUSA,
      which provides for babies' garments and clothing accessories of
      cotton, other, other, imported as parts of sets.  The textile
      category number is 239, and the rate of duty is 9.9 percent ad
      valorem.

           The shirt is classifiable in subheading 6111.20.6030, HTSUSA,
      which provides for babies' knitted or crocheted garments and clothing
      accessories of cotton, other, other, imported as parts of sets.  The
      textile category number is 239, and the rate of duty is 8.6 percent
      ad valorem.

           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











      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins