HQ 084325: Tariff classification of women's blouses, skirts, and scarf

us-cbp-cross-rulings-hq-084325HQ 084325: Tariff classification of women's blouses, skirts, 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 084325

                                      July 11, 1989


             CLA-2 CO:R:C:G  084325  SM

             CATEGORY:  Classification

             TARIFF NO.:  6204.53.3010; 6211.43.0060

             Duncan A. Nixon, Esq.
             Sharretts, Paley, Carter and Blauvelt
             67 Broad Street
             New York, NY  10004

             RE:   Tariff classification of women's blouses, skirts, and
                   scarf

             Dear Mr. Nixon:

                   Your letter of March 28 on behalf of Leslie Fay Dress,
             addressed to our New York office, requesting a tariff classi-
             fication ruling for certain women's blouses, skirts, and a
             scarf, to be imported from Hong Kong, has been referred to
             this office for reply.

             FACTS:

                   There are two styles in question; a sample of each was
             submitted.  They are marked "Made in U.S.A."

                   Style 3556 consists of two pieces, always sold as a
             unit.  Both are stated to be of woven polyester, the rib-knit
             portions obviously excepted.  The skirt is pleated and has a
             side zipper and button.  The blouse has a two-button opening
             at the back, long sleeves with rib-knit cuffs, shoulder pads,
             epaulettes that button at the shoulder, and a rib-knit band
             around the lower edge.  The skirt and blouse are of the same
             colors but different prints.

                   Style 3520 consists of three pieces, also sold as a
             unit.  They are of woven fabric, the rib-knit portion again
             excepted, and stated to be of synthetic fiber.  The skirt is
             pleated, with a side zipper and button, a waistband that is
             elasticized at the back, and a contrasting border print at the
             lower edge.  The blouse has a two-button opening at the back,
             long sleeves with single-button cuffs, shoulder pads, and a
             rib-knit band at the lower edge.  The piece described as a
             scarf is a triangle formed by seaming two smaller triangles.
             It has a contrasting border print that matches the border of
             the skirt.












                                           -2-


                   You believe that the skirt of Style 3556 is classified
             under heading 6204, Harmonized Tariff Schedule of the United
             States Annotated (HTSUSA); and the blouse under heading 6211,
             HTSUSA.  You also believe that the three pieces of Style 3520
             are classified under heading 6204, HTSUSA, as an ensemble.

             ISSUE:

                   Are the styles described classified as units or sepa-
             rately under the HTSUSA?

             LAW AND ANALYSIS:

                   Classification under the 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 and then, if the headings and notes do not
             otherwise require, in accordance with the remaining GRI's.

                   The Section XI notes cover the various headings for
             textile articles generally.  Note 13 provides that "[u]nless
             the context otherwise requires, textile garments of different
             headings are to be classified in their own headings even if
             put up in sets for retail sale."  Thus, blouses and skirts,
             garments of different headings, must be classified separately.

                   An exception to this rule is provided for in heading
             6204, HTSUSA, which includes ensembles.  Note 3(b) of Chapter
             62 defines this term as "a set of garments . . . composed of
             several pieces made up in identical fabric, put up for retail
             sale, and comprising:  one garment designed to cover the upper
             part of the body, . . . and one or two  different garments,
             designed to cover the lower part of the body . . . .  All of
             the components of an ensemble must be of the same fabric,
             construction, style, color, and composition  . . . ."  As an
             exception to Note 13, this provision should be strictly con-
             strued.

                   Neither Style 3556 nor Style 3520 meets this definition.
             In both cases, one garment of the purported ensemble contains
             a type of fabric not found in the other component.  The blouse
             of Style 3556 has three-and-one-half-inch cuffs and a four-
             inch band, at the lower edge, of knitted fabric, whereas there
             is no knitted fabric on the skirt.  Style 3520 also has a
             four-inch band of knitted fabric at the lower edge, with no
             knitted fabric in the skirt.  Thus classification as ensembles
             is precluded for both styles.     













                                           -3-

                   The skirts of both styles are classified as skirts under
             heading 6204, HTSUSA.  Classification of the blouses, con-
             sidered separately, in the headings of Chapter 62 is not pre-
             cluded by the presence of the knit cuffs and bands; the
             Explanatory Notes (EN), the official interpretation of the
             HTSUSA at the international level, for this chapter indicate
             that classification of goods in the chapter is not intended to
             be affected by the presence of parts or accessories of knitted
             fabrics unless the latter constitute more than trimming.  The
             amount of knitted fabric in the cuffs and bands is not suffi-
             cient to raise the question of whether the blouses should in
             fact be classified as knitted  garments.

                   However, classification of both blouses under heading
             6206, HTSUSA, for blouses, is precluded by the EN for this
             heading, which indicate that it is not intended to cover
             garments with ribbed waistbands.  They therefore fall under
             heading 6211, HTSUSA, a provision including "other" garments.

                   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
             3520 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 3520 appears to be designed to be worn around
             the neck of the blouse in the usual manner of a scarf folded
             into a triangle.

                   Since no heading of the tariff provides for both scarves
             and blouses, 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
             different 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
             classified as if they consisted of the component that gives
             them their essential character.

                   The description of composite goods fits the blouse and
             "scarf."  The two pieces are separable but their elaborate
             matching patterns adapted one to the other.  The "scarf" is,
             in actuality, not a scarf, but a piece of triangular shaped
             fabric which is intended for use only with the matching
             blouse.













                                           -4-


                   The essential character of the combination is provided
             by the blouse.  The "scarf" is merely an accessory accenting
             the blouse 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 blouse and "scarf" are
             therefore classified under the heading covering the blouse.

             HOLDING:

                   The skirts of both styles are classified under subhead-
             ing 6204.53.3010, HTSUSA, textile category 642, a provision
             for women's skirts of synthetic fibers.  The blouses, and in
             the case of Style 3520, the "scarf," are classified under sub-
             heading 6211.43.0060, textile category 641, a provision for
             other women's garments, tops, of man-made fibers.

                   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 mer-
             chandise, 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:   NIS Eileen Crowley
             cc:   Phil Robins
             cc:   Cynthia Reese





                   













































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