HQ 083685: Reconsideration of New York Ruling Letter (NYRL) 831857 and NYRL 831858

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 083685

                                  March 2, 1989



      CLA-2 CO:R:C:G  083685  CMR

      CATEGORY: Classification

      Tariff No: HTSUS 6209.30.3030; 6209.20.5045


      Martin Lewin, Esq.
      Mudge, Rose, Guthrie, Alexander & Ferdon
      2121 K Street, N.W.
      Washington, D.C.  20037

      RE: Reconsideration of New York Ruling Letter (NYRL) 831857 and
          NYRL 831858

      Dear Mr. Lewin:

           This ruling is in response to your letter of January 18, 1989,
      on behalf of the United States Association of Importers of Textiles
      and Apparel (USA-ITA), requesting reconsideration of NYRL 831857 of
      September 14, 1988, and NYRL 831858 of September 21, 1988, regarding
      the classification of infants' sets comprised of components of
      different textile materials.

      FACTS:

           NYRL 831857 and NYRL 831858 each involve the classification of
      an infant girls' woven set.  The set in NYRL 831837 consists of a
      shirt of 65 percent polyester and 35 percent cotton, and a jumper of
      100 percent cotton corduroy.  In NYRL 831858, the set consists of a
      shirt of 65 percent polyester and 35 percent cotton, and a footed
      overall of 100 percent cotton corduroy.  The shirts were classified
      in subheading 6209.30.3030, HTSUSA, which provides for babies'
      garments and clothing accessories, of synthetic fibers, other, other,
      imported as parts of sets.  The jumper and footed overall were
      classified in 6209.20.5045, HTSUSA, which provides for babies'
      garments and clothing accessories, of cotton, other, other, other,
      imported as parts of sets.

           In your letter of January 18, 1989, you state your belief that
      these garments should be classified as sets on the basis of the
      material of chief weight of the combined garments.  Referring to
      Additional U.S. Note 1 to Chapter 62 which defines the term "sets" as














                                       -2-


      used in heading 6209, you state that classification of infants' sets
      as you request would be consistent with the practice followed under
      the Tariff Schedules of the United States Annotated (TSUSA).  Addi-
      tionally, you review the history of the formulation of Additional
      U.S. Note 1.  Furthermore, you state that "there is nothing in the
      heading or section or chapter notes which requires separate classi-
      fication of the components of infants' sets comprised exclusively of
      woven garments or exclusively of knit garments because of differences
      in textile materials."

      ISSUE:

           Are infants' sets classified as "sets" according to the textile
      material in chief weight of the combined components; or, are the
      components separately classified as "imported as parts of sets"
      according to the textile material in chief weight of each component?

      LAW AND ANALYSIS:

           Your argument relies heavily on application of Additional U.S.
      Note 1 to Chapter 62.  You argue that this note establishes sets as a
      separate product and as such they must be classified as a single
      product.  U.S. Note 1 states:

           For the purpose of heading 6209, the term "sets" means two or
           more different garments of headings 6111, 6209 or 6505 imported
           together, of corresponding sizes and intended to be worn
           together by the same person.

           Classification of goods through the six digit (international
      subdivision) level is accomplished by application of the General
      Rules of Interpretation (GRI) and relative section and chapter notes.
      Additional U.S. Note 1 to Chapter 62 does not become applicable until
      the eight digit level of the HTSUSA.

           GRI 6 provides :

           For legal purposes, the classification of goods in the
           subheadings 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.  For the
           purposes of the rule the relative section and chapter notes also
           apply unless the context otherwise requires.

      GRI 6 thus incorporates GRIs 1 through 5, as well as the relative
      section and chapter notes, in classifying goods at the subheading
      level.













                                       -3-


           Note 13, Section XI, requires textile garments of different
      headings be separately classified in their own headings even if put
      up in sets for retail sale unless the context otherwise requires.
      The shirts and bottoms in these cases fall under the same heading,
      6209.  Applying GRI 6 and following note 13, the shirts and bottoms
      in these cases are separately classified because they fall under
      different subheadings.  The shirts are classifiable under subheading
      6209.20, which provides for babies' garments and clothing accessories
      of cotton.  The jumper and footed overall are classifiable under
      subheading 6209.30, which provides for babies' garments and clothing
      accessories of synthetic fibers.  At this point, the international
      divisions of the HTSUSA end.

           The additional U.S. notes become applicable at the eight digit
      level or U.S. subdivision of the international subheadings.  Addi-
      tional U.S. Note 1 to Chapter 62 simply defines the term "sets" as
      used in heading 6209.  Customs does not disagree that the garments in
      question create sets as defined in the U.S. Note.  In fact, each
      garment is classified as "imported as parts of sets."  However, in
      order to be classified in the statistical provision for sets, each
      garment of the set must be classifiable under the same six and eight
      digit subheading.

           While your review of the history of Additional U.S. Note 1 is
      enlightening, Customs must apply the terms of the HTSUSA as stated.
      Only in circumstances of ambiguity is reliance upon historical
      development in order.  Further, as you recognized, treatment of goods
      under the TSUSA is not dispositive of the classification of the same
      goods under the HTSUSA.  The HTSUSA is a new tariff schedule and some
      changes in classification of certain goods are to be expected.

      HOLDING:

           We affirm the decisions in NYRL 831857 and NYRL 831858.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division



















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