us-cbp-cross-rulings-hq-083503•HQ 083503: Tariff classification of two women's garments and belts
HQ 083503: Tariff classification of two women's garments and belts
us-cbp-cross-rulings-hq-083503HQ 083503: Tariff classification of two women's garments and beltsGuidance
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 083503
March 3, 1989
CLA-2 CO:R:C:G 083503 SM
CATEGORY: Classification
TARIFF NO.: 6204.62.4010; 6204.52.2070
Jayne A. Czik, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Tariff classification of two women's garments and belts
Dear Ms. Czik:
Your letter of November 22, 1988, sent to our New York
office, on behalf of Mast Industries, requesting tariff clas-
sification rulings for two styles of women's garments with
belts, has been referred to this office for reply. You state
that both requests pertain to prospective importations.
FACTS:
Two sample garments were submitted. Style 733561 is a
pair of women's cotton denim jeans made in Hong Kong. It has
a four-button front fly, two patch pockets on the back, and
two pockets in front. Six self-fabric loops carry a leather
belt with a metal buckle, tagged Style LFB-30.
Style 711147 is a cotton twill skirt gathered into a
waistband. It has a full-front opening with nine buttons and
two slash pockets on the front below the waist. Seven self-
fabric loops carry a self-fabric belt with a PVC backing.
This garment is also made in Hong Kong.
ISSUE:
How are the jeans, skirt and belts classified?
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. After that, if the headings or notes do
not require otherwise, classification is in accordance with
the remaining GRI's.
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Chapter 62, HTSUSA, generally covers garments and
accessories of textile materials, not knitted or crocheted.
Heading 6204, HTSUSA, provides for both skirts and women's
trousers.
Heading 6217, HTSUSA, provides for other made up cloth-
ing accessories. The term accessories is not defined. How-
ever, the Explanatory Notes, the official interpretation of
the HTSUSA at the international level, indicate that this
heading is intended to include textile belts of all kinds, not
knitted or crocheted. The common meaning of the term acces-
sory also indicates that belts are properly considered
accessories:
accessory
1(b)(3) any of various articles of apparel (as
a scarf, belt, or piece of jewelry) that
accent or otherwise complete one's cos-
tume.
Webster's Third New International Dictionary
Customs has in fact ruled previously that a textile belt
imported separately would be classified as an accessory. File
081619 of October 6, 1988.
Heading 4203, HTSUSA, provides for articles of apparel
and clothing accessories of leather or composition leather.
The Explanatory Notes for this heading specify that it is
intended to include leather belts.
Thus no single heading provides for either the skirt and
textile belt or the jeans and leather belt. Classification
cannot be determined under 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 ques-
tion 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
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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 classi-
fied 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. We will consider these
terms first in relation to the skirt and belt, Style 711147.
The Explanatory Notes 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
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.
Style 711147 falls within this description. The skirt and
belt, separable components, are adapted to one another in that
the loops on the skirt are sized to accommodate the width of
the belt. Not only are the two components mutually complemen-
tary; the garment and the visible portion of the belt are of
the same fabric. Finally, the skirt with the loops and the
matching belt are packed together and would not normally be
offered for sale separately.
Style 733561, the jeans and leather belt, does not fall
within this description. Leather belts are separate articles
of commerce and normally are offered for sale apart from
jeans. Rather, this style falls within the description of
"sets." The Explanatory Notes state that "goods put up in
sets for retail sale" are those which:
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(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 733561 consists of a textile garment and a leather belt
prima facie classifiable in different headings. These arti-
cles are put up together to provide a coordinated outfit of
trousers and belt 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,
its bulk, quantity, weight or value, or . . . the role of a
constituent material in relation to the use of the goods."
With regard to both styles under consideration here, as in
virtually every instance involving belt and garment combina-
tions, it is the garment which provides the essential charac-
ter. The belt is merely an accessory to the garment and,
barring exceptional circumstances, is not the main reason for
the existence of the combination or the primary motivating
factor governing the purchase of the two articles.
HOLDING:
The jeans and belt are classified under subheading
6204.62.4010, HTSUSA, textile category 348, a provision for
women's blue denim cotton trousers. The skirt and belt are
classified under subheading 6204.52.2070, HTSUSA, textile
category 342, a provision for other women's cotton skirts.
We have ruled previously that self-fabric belts accom-
panying garments are simply classifiable with the garments as
though they were parts thereof, under GRI 1. File 081828 of
March 10, 1988; file 081510 of February 16, 1988. To the
extent that the rationale in those rulings was not in accord
with the rationale for the classification of Style 711147,
they are hereby modified.
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Because of the changeable nature of the statistical
annotation (the ninth and tenth digits of the tariff number)
and 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
6cc: Area Director, New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS Eileen Crowley
cc: Phil Robins
cc: Cynthia Reese
cc: Diane Nichols
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