us-cbp-cross-rulings-hq-086357•HQ 086357: Classification of a women's shift, sweater and scarf outfit
HQ 086357: Classification of a women's shift, sweater and scarf outfit
us-cbp-cross-rulings-hq-086357HQ 086357: Classification of a women's shift, sweater and scarf outfitGuidance
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 086357
May 22, 1990
CLA-2 CO:R:C:G 086357 CMR
CATEGORY: Classification
TARIFF NO.: 6211.43.0090, 6110.30.3020, 6214.30.0000
Mark E. Wojcik, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of a women's shift, sweater and scarf outfit
Dear Mr. Wojcik:
This ruling letter is in response to your submission of
January 22, 1990, on behalf of L.R. Trading Company, regarding
the classification of a women's shift, sweater and scarf outfit,
style number 2004.
FACTS:
The apparel at issue consists of a women's shift which must
be worn with an overgarment, the overgarment and a matching
scarf. In this case, the overgarment is a sweater.
The shift is a sleeveless garment with a scooped V-neckline
in front, oversized armholes and two-inch wide shoulder straps.
The garment extends from the wearer's neck and shoulders to her
knees. The garment consists of two sections made of different
fabric constructions. The top section extends to below the waist
and is a 100 percent nylon, tricot knit. This section serves as
a lining or undergarment. The sheerness of the fabric and the
design indicate that this section of the garment is not intended
to be seen when worn, but intended to be worn under another
garment. The bottom section of the garment is a 100 percent
polyester, pleated woven, printed faille fabric. This section
forms a skirt which is visible when the garment is worn with the
accompanying sweater.
The sweater is a 65 percent acrylic, 23 percent polyester
and 12 percent nylon knit garment with eight stitches per two
centimeters. It is a full front opening, cardigan-style garment
with a V-neck, a five-button front closure, long sleeves, two
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pockets below the waist and shoulder pads. The sleeves and
bottom are hemmed. The garment extends from the neck and
shoulders to the top of the wearer's thighs. When worn in
conjunction with the shift, the garment conceals the sheer tricot
knit fabric of the shift.
The scarf is made of the identical fabric as the skirt
portion of the shift and is rectangular in shape measuring
approximately 10 inches by 64 inches.
The shift, sweater and scarf are color coordinated and are
imported and sold together. The country of origin is Hong Kong.
ISSUE:
Are the shift and sweater classifiable as composite goods
under the provision for women's dresses? If not, is the scarf
classifiable with the sweater or shift?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Note 13, Section XI, requires 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." In your submission, you suggest that the legal
note does not apply to articles found to constitute a composite
item. Following the language of GRI 1, Note 13 takes precedence
over the GRIs, therefore the suggestion in your submission is
incorrect.
HRL 082469 of November 30, 1989, classified a two-piece
dress similar to the articles at issue. In that ruling, Customs
ruled the blouse and full-length garment were separately
classified based on Customs position that a dress is a one-piece
garment and that pursuant to Note 13, garments of different
headings are classified separately. See Textile Category
Guidelines, C.I.E. 13/88. We see no reason to change our
position set out in HRL 082469 and believe that the shift and
sweater in this case are likewise classified separately.
The shift consists of two different fabrics and therefore it
is necessary to determine by which fabric it will be classified.
GRI 3(b) provides that goods of different materials are to be
classified as if they consisted of the material which imparts
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their essential character. The top portion of the shift, the
nylon tricot knit fabric, acts as a lining and is not visible
when the garment is worn. The bottom portion, the woven faille
print skirt, is visible when the garment is worn and imparts a
significant visual effect in its print, pleats and faille fabric.
We believe that the bottom portion of the shift, the woven faille
print skirt, imparts the essential character to the garment and
therefore, classification of the garment will be based on the
skirt.
The shift cannot be worn alone due to the sheerness and
design of the upper portion of the garment. The Textile Category
Guidelines indicate that a dress is considered to be a one-piece
garment appropriate for wear without other outer garments. Since
the shift cannot be worn alone in public, it cannot be classified
as a dress under the provision for dresses. It is classifiable,
instead, under the provision for women's other garments.
As to the classification of the scarf as a composite good
with the shift or sweater, the Explanatory Notes state in regard
to composite goods:
For the purposes of this Rule [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. (Underline added)
The Explanatory Notes are the official interpretation of the HTS
at the international level.
The scarf is an accessory to the combination of the sweater
and shift, but when put together with either one individually, it
fails to meet the requirements of a composite good. The scarf
and sweater are not mutually complementary to the extent that it
is clear that they are intended to be worn together. While the
scarf is made of the same fabric as the skirt portion of the
shift, when considered with the shift, the articles form an
incomplete good. The shift and scarf fail to form a whole when
considered without the sweater. The scarf does not form a whole
within the meaning of the above definition when joined with
either the sweater or the shift.
The scarf cannot be considered with the sweater or shift as
a set. Note 13 requires that textile garments of different
headings be separately classified. Therefore, if a set cannot
exist by application of Note 13, the articles packaged and sold
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with the garments must also be separately classified. See HRL
084322 of August 23, 1989. Since the sweater and shift cannot be
considered a set because of Note 13, a set cannot exist even
between the scarf and shift or scarf and sweater.
HOLDING:
The shift is classified under the provision for women's or
girls' other woven garments, of man-made fibers, other,
subheading 6211.43.0090, HTSUSA, textile category 659, dutiable
at 17 percent ad valorem.
The sweater is classified under the provision for sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted, of man-made fibers under heading 6110.
Since the sweater meets the requirement of Statistical Note 3,
Chapter 61, regarding the number of stitches per centimeters
allowed in garments statistically classified as sweaters, it is
statistically classifiable as a sweater in subheading
6110.30.3020, HTSUSA, textile category 646, dutiable at 34.2
percent ad valorem.
The scarf is classified under the provision for shawls,
scarves, mufflers, mantillas, veils and the like, of synthetic
fibers, subheading 6214.30.0000, textile category 659, dutiable
at 10.6 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to 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
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins
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