HQ 083507: Tariff classification of women's top, skirt, and hanky

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 083507

                                     March 17, 1989

             CLA-2 CO:R:C:G  083507  SM  835391

             CATEGORY:  Classification

             TARIFF NO.:  HTSUS 6211.43.0060

             Ms. Francie Lutwin
             MJM Group Inc.
             1400 Broadway
             New York, NY  10018

             RE:  Tariff classification of women's top, skirt, and hanky

             Dear Ms. Lutwin:

                   Your letter of January 4, 1989, to our New York office,
             requesting a tariff classification ruling for certain apparel,
             Style 53566, has been referred to this office for reply.  You
             state that the fabric is Korean and that the garments will be
             produced in Sri Lanka.

             FACTS:

                   Style 53566 consists of three pieces described as a
             women's top with a hanky and skirt, all of 100 percent poly-
             ester.  A New York ruling was issued for the skirt.  File
             835391.  The articles before us for consideration are the top
             and hanky.  The top has a full-front seven-button opening,
             short sleeves, a patch pocket on either side at the lower
             edge, and no collar.  A small breast pocket is set in on the
             left side.  The "hanky" is a triangular piece of contrasting
             fabric tacked to the pocket with a plastic bullet but not sewn
             in.

             ISSUE:

                   The question raised is whether the "hanky" and top are
             classified separately or together.

             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 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 gar-
             ments of different headings be classified under their own
             headings, even if put up in sets for retail sale, unless the
             context requires otherwise.  Certain sets of garments of iden-
             tical fabric may be classified as ensembles; however, the
             skirt and top of Style 53566 are not of identical fabric.  The
             top and skirt are considered garments and are provided for
             under different headings; they must therefore be classified
             separately.  The classification of the skirt has already been
             determined.

                   Heading 6206, HTSUSA, provides for blouses.  However,
             the Explanatory Notes, the official interpretation of the
             HTSUSA at the international level, indicate that this heading
             is not intended to include garments with pockets below the
             waist, such as the top of Style 53566.  This articles, there-
             fore, falls under heading 6211, HTSUSA, a provision for
             "other" garments.

                   The "hanky" does not fall under heading 6213, HTSUSA, a
             provision for handkerchiefs, because Note 7 of Chapter 62
             requires that articles classified under that heading be at
             least approximately square.  The "hanky" is not considered a
             garment, but would, if considered separately, fall under head-
             ing 6217, HTSUSA, a provision for other made up clothing
             accessories.

                   Since no single heading provides for both the top and
             the hanky, 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 dif-
             ferent components even if the components are separable, as
             long as they are adapted to one another, are mutually comple-
             mentary, and together form a whole that would not normally be
             offered for sale in separate parts.  GRI 3(b) provides fur-
             ther 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 top and
             hanky.  The two pieces are separable but are adapted to one
             another and mutually complementary.  First of all, one is the
             reverse print of the other, the top being predominantly black
             with white and the hanky being predominantly white with black.
             Second, the hanky is sized just to fit the pocket and protrude
             slightly for a decorative effect.  Further, the hanky would
             have virtually no use apart from the top and is unlikely to be
             sold separately.











                                           -3-


                   Here the essential character of the combination is pro-
             vided by the top.  The hanky is merely an accessory accenting
             the top 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 top and hanky are therefore
             classified under the provision covering the top.

             HOLDING:

                   The top and hanky are classified under subheading 6211.
             43.0060, HTSUSA, textile category 641, a provision for other
             women's garments of man-made fibers.

                   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 importing this merchandise, to
             determine the current status of any import restraints or
             requirements.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division



































             6cc:  Area Director of Customs
                   New York Seaport Area
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             cc    NIS Eileen Crowley
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