HQ 079960: Tariff status of certain bib and skirt combinations

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 079960

                                     August 17, 1988



             CLA-2 CO:R:C:G  079960 PR   822175

             CATEGORY:  Classification

             TARIFF NO:  384.5251

             Robert T. Stack, Esquire
             Siegel, Mandell & Davidson, P.C.
             One Whitehall Street
             New York, New York 10004

             RE:  Tariff status of certain bib and skirt combinations


             Dear Mr. Stack:

                 This is in reply to your letter of January 28, 1987, on
             behalf of Liz Claiborne, Inc., concerning the tariff
             classification of women's skirt and bib combinations, style
             No. 655320.

             FACTS:

                 The submitted sample consists of women's long skirt with a
             detachable bib, both wholly of woven cotton fabric.  The bib
             is approximately 10-1/4 inches high and approximately 12-1/4
             inches wide along its bottom edge and 7 inches wide along its
             top edge.  It is attached to the skirt by five buttonholes on
             its lower portion and corresponding buttons located on the
             inside of the skirt's waistband.  The suspenders are formed by
             1-1/4-inch wide fabric straps which are stitched to the upper
             corners of the bib.  The loose end of each strap is attached
             to a button at the rear of the skirt.

                 The skirt has two large patch pockets, one in each front
             hip area, and a partial rear zippered opening.  This opening
             is secured by a metal hook and eye combination and two
             buttons, all of which are located on the waistband.  A series
             of pleats extend downward from the waistband on both sides of
             the garment.

             ISSUE:

                 The issue presented here is whether the pants and bib
             combination are classifiable as a single entity or separately.













                                          - 2 -


             LAW AND ANALYSIS:

                 Headnote 3, Part 6, Schedule 3, Tariff Schedules of the
             United States Annotated (TSUSA), provides that, with certain
             specified exceptions not here pertinent, two or more garments
             imported together and designed to be sold together will be
             classified separately.

                 The question presented by the instant sample is whether it
             consists of two garments or whether it is one garment which is
             composed of two pieces.  The skirt is capable of being worn
             without the bib.  However, the bib cannot be worn without
             being attached to the skirt (or to other skirts with buttons
             located in the exact places needed to accommodate the bib).

                 This situation is analogous to the classification of coats
             with detachable linings.  In our ruling of February 3, 1986,
             file 076004, concerning the classification of a jacket with a
             quilted down liner, it was stated:

                     We believe that for Headnote 3 to be applicable to a
                     jacket and liner, each portion must be suitable for
                     use separately.  If the liner would not reasonably be
                     worn without the accompanying jacket, that liner is
                     actually a part of the jacket and classifiable as
                     such.

                 The Customs Service has consistently classified raincoats
             with detachable linings as single entities where those linings
             would not reasonably be worn by themselves.

                 Since only the skirt is capable of being worn by itself,
             and it is at the wearer's option whether the bib is worn in
             conjunction with the skirt, the bib and skirt combination do
             not constitute a new garment with a different name (i.e. a
             jumper).  The subject bib and skirt combinations are
             classifiable as an entirety because the bib, in essence, is an
             accessory accompanying the skirt.

             HOLDING:

                 The portions comprising the submitted sample are
             classifiable as a single garment under the provision for other
             women's cotton skirts, not ornamented and not knit, in item
             384.5251, TSUSA, with duty, as a product of the Philippines,
             at the rate of 8 percent ad valorem. The applicable textile
             and apparel category number is 342.














                                          - 3 -


                 The proposed Harmonized Tariff Schedule of the United
             States Annotated (HTSUSA) is intended to replace the TSUS.
             The HTSUSA provision applicable to the above-described
             merchandise is 6204.52.2070, which provides for other women's
             cotton skirts, with duty at the rate of 8.7 percent ad
             valorem.  The textile and apparel category number designated
             for this classification is 342.  This classification
             represents the present position of the Customs Service
             regarding the dutiable status of the merchandise under the
             proposed HTSUSA.  If there are changes before enactment, this
             advice may not continue to be applicable.

                                           Sincerely,




                                           John Durant, Director
                                           Commercial Rulings Division