us-cbp-cross-rulings-hq-079960•HQ 079960: Tariff status of certain bib and skirt combinations
HQ 079960: Tariff status of certain bib and skirt combinations
us-cbp-cross-rulings-hq-079960HQ 079960: Tariff status of certain bib and skirt combinationsGuidance
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 079960
August 17, 1988
CLA-2 CO:R:C:G 079960 PR 822175
CATEGORY: Classification
TARIFF NO: 384.5251
Robert T. Stack, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Tariff status of certain bib and skirt combinations
Dear Mr. Stack:
This is in reply to your letter of January 28, 1987, on
behalf of Liz Claiborne, Inc., concerning the tariff
classification of women's skirt and bib combinations, style
No. 655320.
FACTS:
The submitted sample consists of women's long skirt with a
detachable bib, both wholly of woven cotton fabric. The bib
is approximately 10-1/4 inches high and approximately 12-1/4
inches wide along its bottom edge and 7 inches wide along its
top edge. It is attached to the skirt by five buttonholes on
its lower portion and corresponding buttons located on the
inside of the skirt's waistband. The suspenders are formed by
1-1/4-inch wide fabric straps which are stitched to the upper
corners of the bib. The loose end of each strap is attached
to a button at the rear of the skirt.
The skirt has two large patch pockets, one in each front
hip area, and a partial rear zippered opening. This opening
is secured by a metal hook and eye combination and two
buttons, all of which are located on the waistband. A series
of pleats extend downward from the waistband on both sides of
the garment.
ISSUE:
The issue presented here is whether the pants and bib
combination are classifiable as a single entity or separately.
- 2 -
LAW AND ANALYSIS:
Headnote 3, Part 6, Schedule 3, Tariff Schedules of the
United States Annotated (TSUSA), provides that, with certain
specified exceptions not here pertinent, two or more garments
imported together and designed to be sold together will be
classified separately.
The question presented by the instant sample is whether it
consists of two garments or whether it is one garment which is
composed of two pieces. The skirt is capable of being worn
without the bib. However, the bib cannot be worn without
being attached to the skirt (or to other skirts with buttons
located in the exact places needed to accommodate the bib).
This situation is analogous to the classification of coats
with detachable linings. In our ruling of February 3, 1986,
file 076004, concerning the classification of a jacket with a
quilted down liner, it was stated:
We believe that for Headnote 3 to be applicable to a
jacket and liner, each portion must be suitable for
use separately. If the liner would not reasonably be
worn without the accompanying jacket, that liner is
actually a part of the jacket and classifiable as
such.
The Customs Service has consistently classified raincoats
with detachable linings as single entities where those linings
would not reasonably be worn by themselves.
Since only the skirt is capable of being worn by itself,
and it is at the wearer's option whether the bib is worn in
conjunction with the skirt, the bib and skirt combination do
not constitute a new garment with a different name (i.e. a
jumper). The subject bib and skirt combinations are
classifiable as an entirety because the bib, in essence, is an
accessory accompanying the skirt.
HOLDING:
The portions comprising the submitted sample are
classifiable as a single garment under the provision for other
women's cotton skirts, not ornamented and not knit, in item
384.5251, TSUSA, with duty, as a product of the Philippines,
at the rate of 8 percent ad valorem. The applicable textile
and apparel category number is 342.
- 3 -
The proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) is intended to replace the TSUS.
The HTSUSA provision applicable to the above-described
merchandise is 6204.52.2070, which provides for other women's
cotton skirts, with duty at the rate of 8.7 percent ad
valorem. The textile and apparel category number designated
for this classification is 342. This classification
represents the present position of the Customs Service
regarding the dutiable status of the merchandise under the
proposed HTSUSA. If there are changes before enactment, this
advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
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