us-cbp-cross-rulings-hq-083507•HQ 083507: Tariff classification of women's top, skirt, and hanky
HQ 083507: Tariff classification of women's top, skirt, and hanky
us-cbp-cross-rulings-hq-083507HQ 083507: Tariff classification of women's top, skirt, and hankyGuidance
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 083507
March 17, 1989
CLA-2 CO:R:C:G 083507 SM 835391
CATEGORY: Classification
TARIFF NO.: HTSUS 6211.43.0060
Ms. Francie Lutwin
MJM Group Inc.
1400 Broadway
New York, NY 10018
RE: Tariff classification of women's top, skirt, and hanky
Dear Ms. Lutwin:
Your letter of January 4, 1989, to our New York office,
requesting a tariff classification ruling for certain apparel,
Style 53566, has been referred to this office for reply. You
state that the fabric is Korean and that the garments will be
produced in Sri Lanka.
FACTS:
Style 53566 consists of three pieces described as a
women's top with a hanky and skirt, all of 100 percent poly-
ester. A New York ruling was issued for the skirt. File
835391. The articles before us for consideration are the top
and hanky. The top has a full-front seven-button opening,
short sleeves, a patch pocket on either side at the lower
edge, and no collar. A small breast pocket is set in on the
left side. The "hanky" is a triangular piece of contrasting
fabric tacked to the pocket with a plastic bullet but not sewn
in.
ISSUE:
The question raised is whether the "hanky" and top are
classified 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
classification is determined first according to the headings
of the tariff and any relative section and chapter notes, and
then, if nothing in the headings or notes requires otherwise,
according to the remaining GRI's.
-2-
Section XI of the tariff provides for textile articles
generally. Note 13 of this section requires that textile gar-
ments of different headings be classified under their own
headings, even if put up in sets for retail sale, unless the
context requires otherwise. Certain sets of garments of iden-
tical fabric may be classified as ensembles; however, the
skirt and top of Style 53566 are not of identical fabric. The
top and skirt are considered garments and are provided for
under different headings; they must therefore be classified
separately. The classification of the skirt has already been
determined.
Heading 6206, HTSUSA, provides for blouses. However,
the Explanatory Notes, the official interpretation of the
HTSUSA at the international level, indicate that this heading
is not intended to include garments with pockets below the
waist, such as the top of Style 53566. This articles, there-
fore, falls under heading 6211, HTSUSA, a provision for
"other" garments.
The "hanky" does not fall under heading 6213, HTSUSA, a
provision for handkerchiefs, because Note 7 of Chapter 62
requires that articles classified under that heading be at
least approximately square. The "hanky" is not considered a
garment, but would, if considered separately, fall under head-
ing 6217, HTSUSA, a provision for other made up clothing
accessories.
Since no single heading provides for both the top and
the hanky, 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 fur-
ther 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 top and
hanky. The two pieces are separable but are adapted to one
another and mutually complementary. First of all, one is the
reverse print of the other, the top being predominantly black
with white and the hanky being predominantly white with black.
Second, the hanky is sized just to fit the pocket and protrude
slightly for a decorative effect. Further, the hanky would
have virtually no use apart from the top and is unlikely to be
sold separately.
-3-
Here the essential character of the combination is pro-
vided by the top. The hanky is merely an accessory accenting
the top 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 top and hanky are therefore
classified under the provision covering the top.
HOLDING:
The top and hanky are classified under subheading 6211.
43.0060, HTSUSA, textile category 641, a provision for other
women's garments of man-made fibers.
Because of the changeable nature of the statistical
annotation (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
New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc NIS Eileen Crowley
cc: Phil Robins
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