HQ 083319: Tariff classification of women's blouse and tie

us-cbp-cross-rulings-hq-083319HQ 083319: Tariff classification of women's blouse and tieGuidance

Abrir fonte

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 083319

 	April 26 1989
  

CLA2 CO:R:C:G  083319 LS

  CATEGORY:  Classification

  TARIFF NO.:  6206.40.3030

  Mr. Steven M. Kott
  ManagerForeign Merchandise Services
  K Mart Apparel Corp.
  7373 West Side Avenue
  North Bergen, New Jersey  07047

  RE:  Tariff classification of women's blouse and tie

  Dear Mr. Kott:

       Your inquiry, dated January 20, 1988, addressed to our New York office concerning the tariff classification of a women's   blouse and tie was referred to this office for a direct reply
  to you.

  FACTS:

       The submitted sample, style 4300/4301, consists of a  women's blouse, accompanied by a tie, both manufactured from a   100 percent woven polyester fabric.  The blouse has a white
background with various shapes scattered across it in the  following colors:  yellow, purple, green, red, and blue.  The   tie is solid white.  The blouse features a full front opening
secured by seven concealed buttons, long sleeves with single  button cuffs, a pointed collar, a collar band, and a straight   bottom.  The tie measures approximately 51/2 inches wide and
68 inches long and features pointed ends.  It is designed to be   worn around the blouse neckline.  We assume that the blouse and   tie are imported and sold together as a unit.  Both the blouse  and tie are manufactured in Malaysia.

  ISSUE:

       Are the blouse and tie classified as one unit or   separately under the Harmonized Tariff Schedule of the United  States Annotated (HTSUSA)?


	 2 

  LAW AND ANALYSIS:

       	Classification of products under the HTSUSA is governed by  the General Rules of Interpretation (GRI's).  GRI 1, HTSUSA,   provides that classification is determined first in accordance   with the terms of the headings and any relative section or  chapter notes.

       	Applying GRI 1, there is no provision which specifically  provides for blouses and ties together.  Since the blouse and   tie are classifiable in two or more headings, 6206 and 6217, we
refer to GRI 3.  GRI 3(a) provides:

            The heading which provides the most specific
            description shall be preferred to headings
            providing a more general description.  However,
            when two or more headings each refer to part only
            of the materials or substances contained in mixed
            or composite goods or to part only of the items in
            a set put up for retail sale, those headings are to
            be regarded as equally specific in relation to those
            goods, even if one of them gives a more complete or
            precise description of the goods.

  	Classification cannot be effected pursuant to GRI 3(a) because
  	headings 6206 and 6217 each refer to part of the articles
 	 contained in the composite good.  We therefore refer to GRI
  	3(b), which provides that composite goods made up of different
  	components which cannot be classified by reference to GRI 3(a),
  	shall be classified as if they consist of the component which
  	gives them their essential character.

       	Explanatory Note IX to GRI 3(b) provides that:

            /C/omposite 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 insep
            arable 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.

       *                       *                       *
            As a general rule, the components of these
            composite goods are put up in a common packing.

	  3 

       	The blouse and tie are considered to be a composite good  because they are designed to be worn together, are mutually  complementary in color and type of fabric, and are not normally
  offered for sale in separate parts.  The tie has no practical  commercial reality or value apart from the blouse.

       	Explanatory Note VIII to GRI 3(b) provides that essential character may be "determined by the nature of the material or  component, its bulk, quantity, weight or value, or by the role
of a constituent material in relation to the use of the goods."   In this case, the blouse imparts the essential character   because, of the two components, it has the greater quantity of
material and the greater value and weight.  Since the tie is used merely as an accessory to the blouse, the blouse in most   instances is the component which motivates the consumer to purchase the blouse and tie as a unit.

  HOLDING:

       	In view of the foregoing, the blouse and accompanying tie  are classifiable in subheading 6206.40.3030, HTSUSA, textile  category 641, which provides for women's blouses:  of man made   fibers:  other:  other:  other, dutiable at the column 1 rate  of 28.6 percent ad valorem.

       	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
 

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.