HQ 083979: Tariff classification of sweater and scarf

us-cbp-cross-rulings-hq-083979HQ 083979: Tariff classification of sweater and scarfGuidance

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 083979

                                      May 25, 1989

             CLA-2 CO:R:C:G  083979  SM

             CATEGORY:  Classification

             TARIFF NO.:  6110.90.0042

             Ms. Gloria Arellanes
             Levi Strauss and Company
             P. O. Box 7215
             San Francisco, CA  94120

             RE:  Tariff classification of sweater and scarf

             Dear Ms. Arellanes:

                   Your letter of February 7, addressed to our New York
             office, requesting a tariff classification ruling for two
             articles referred to as a women's sweater and a scarf, has
             been referred to this office.

             FACTS:

                   A sample of Style 740 was submitted.  It consists of two
             pieces.  The first is a women's pullover constructed from a 55
             percent ramie/45 percent cotton knit fabric with fewer than
             nine stitches per two centimeters measured in the horizontal
             direction.  It has three-quarter-length sleeves, a rib-knit
             crew neckline, rib-knit cuffs, and a rib-knit waistband.  A
             large woven applique in the shape of a flower decorates the
             front.  The second article is a triangular piece of woven
             fabric of unstated fiber content, machine hemmed on all three
             edges, and matching the print of the flower applique on the
             pullover.  The longest side measures about 40 inches while the
             shorter sides measure about 32 inches.  This piece is tempo-
             rarily attached to the label at the neck of the pullover by a
             single thread.  We assume that the two pieces are always
             imported, packaged, and sold together.

             ISSUE:

                   How are the two articles classified?  Are they treated
             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












                                           -2-


             classification is determined first according to the terms of
             the headings of the tariff and any relative section and chap-
             ter notes and then, if the headings and notes do not require
             otherwise, in accordance with the remaining GRI's.

                   Heading 6110, HTSUSA, includes sweaters, pullovers, and
             similar articles, knitted or crocheted.  The Explanatory Notes
             (EN), the official interpretation of the HTSUSA at the inter-
             national level, indicate that this heading covers a category
             of knitted or crocheted articles, without distinction between
             male and female wear, designed to cover the upper parts of the
             body.  The pullover of Style 740, if presented separately,
             would be classified under this heading.

                   Heading 6214, HTSUSA, includes shawls, scarves, and the
             like.  The EN indicate that the term shawl is intended to
             include triangular articles, but they must usually be large
             enough to cover the head and shoulders.  The "scarf" of Style
             740 does not appear to meet this requirement.  Scarves and
             mufflers are stated to be usually square or rectangular and
             normally worn around the neck.  Although it is not square, the
             "scarf" of Style 740 appears to be designed to be worn around
             the neck of the sweater in the usual manner of a scarf folded
             into a triangle.  If presented separately, it would be so
             classifiable.

                   Since no heading of the tariff provides for both scarves
             and sweaters, 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 further
             that goods consisting of different components are to be clas-
             sified as if they consisted of the component that gives them
             their essential character.

                   The description of composite goods fits the sweater and
             scarf.  The two pieces are separable but are adapted to one
             another and mutually complementary.  The colors match, and the
             scarf print matches that of the applique.  The scarf would not
             normally be sold separately.

                   The essential character of the combination is provided
             by the sweater.  The scarf is merely an accessory accenting
             the sweater and would not be the main reason for the existence
             of the combination or the primary motivating factor governing












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             the purchase of the two articles.  The sweater and scarf are
             therefore classified under the heading covering the sweater.


                   The subheadings of heading 6110, HTSUSA, provide for
             garments of various types of textile fibers.  Subheading Note
             2 of Section XI, incorporating by reference Note 2 of Section
             XI, provides for the classification of apparel consisting of
             two or more textile materials according to that textile
             material which predominates by weight over each other single
             textile material, considering, where appropriate, only the
             part which determines classification under GRI 3.  In this
             case, the portion that determines classification under GRI 3,
             the sweater, is in chief weight of ramie.  The sweater and
             scarf are therefore classified as though consisting of ramie.

                   Statistical Note 3 of Chapter 61 provides that statis-
             tical provisions for sweaters in that chapter include garments
             constructed essentially with nine or fewer stitches per two
             centimeters measured in the horizontal direction.  The sweater
             of Style 740 meets this requirement and is therefore classifi-
             able under a statistical provision for sweaters.

             HOLDING:

                   The sweater and scarf are classified together under
             heading 6110.90.0042, HTSUSA, textile category 845, a
             provision for other women's or girls' sweaters, of other tex-
             tile materials.

                   Because of the changeable nature of the statistical
             annotation, i.e., 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
                   NY Seaport Area
             cc:   Legal Reference Section
             cc:   CITA
             cc:   Phil Robins
             cc:   NIS Mike Crowley
             cc:   NIS Herb Persky







                   











































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