HQ 083668: Tariff classification of skirt and belt

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 083668

                                     March 16, 1989


             CLA-2 CO:R:C:G  083668  SM

             CATEGORY:  Classification

             TARIFF NO.:  HTSUS 6204.52.2070

             Ms. Kim Williams-Brinck
             Import Operations
             Expeditors International
             P.O. Box 69620
             Seattle, WA  98168

             RE:  Tariff classification of skirt and belt

             Dear Ms. Williams-Brinck:

                   Your letter of January 30 on behalf of Worth Stores,
             addressed to Customs in Seattle, requesting a tariff clas-
             sification ruling for a skirt and belt, has been referred to
             this office for reply.

             FACTS:

                   The submitted sample of Style 11503 is marked "Made in
             U.S.A.," although you state that the goods will be imported
             from China.  It consists of a skirt and a belt.  The pleated
             skirt is 100 percent woven cotton chambray.  It features a
             rise above the waist with four belt tunnels an inch below the
             top edge, self-fabric adjustable shoulder straps, and a nine-
             inch side zipper.  A vinyl belt with a metal buckle accom-
             panies the garment.

             ISSUE:

                   How are the skirt and belt classified?

             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.  After that, if the headings or notes do
             not require otherwise, classification is in accordance with
             the remaining GRI's.














                                           -2-



                   Heading 6204, HTSUSA, provides for skirts.  Heading
             3926, HTSUSA, provides for other articles of plastics.  No
             single heading provides for both the skirt and the plastic
             belt.  Classification cannot be determined under GRI 1.

                   GRI 2(a), concerning incomplete or unassembled articles,
             does not apply in this case.

                   GRI 2(b) provides that goods consisting of more than one
             material or substance and appearing to be classifiable under
             more than one heading, such as the trousers and belts in ques-
             tion here, must be classified according to GRI 3.

                   GRI 3(a) provides that the more specific heading is to
             be preferred.  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 . . . ."  In this
             case different headings each refer to part only of the goods
             to be classified.  Thus classification cannot be determined
             according to which heading is more specific.

                   GRI 3(b) provides that "[m]ixtures, composite goods
             consisting of different materials or made up of different
             components, and goods put up in sets for retail sale, which
             cannot be classified by reference to 3(a), shall be classi-
             fied as if they consisted of the material or component which
             gives them their essential character . . . ."

                   The Explanatory Notes, the official interpretation of
             the HTSUSA at the international level, for GRI 3(b) provide
             interpretation of the terms essential character and goods put
             up in sets for retail sale.

               The Explanatory Notes state that goods put up in sets for
             retail sale are those that:

                        (a) consist of at least two different articles
                            which are, prima facie, classifiable in
                            different headings . . .;

                        (b) consist of products or articles put up together
                            to meet a particular need or carry out a spe-
                            cific activity; and

                        (c) are put up in a manner suitable for sale
                            directly to users without repacking . . . .












                                           -3-



             In this case the goods to be classified consist of a textile
             garment and a plastic belt prima facie classifiable in dif-
             ferent headings.  These articles are put up together to pro-
             vide a coordinated outfit of skirt and belt in the same style.
             They are stated to be imported together; we assume that they
             are ready for direct sale without repacking. Thus they meet
             the requirements for classification as a set.

                   The Explanatory Notes state further that the factor
             determining which article of a set provides its essential
             character will vary with different kinds of goods.  It may be
             "the nature of the material or component, its bulk, quantity,
             weight or value, or . . . the role of a constituent material
             in relation to the use of the goods."  With regard to the
             style under consideration here, as in virtually every instance
             involving belt and garment combinations, it is the garment
             that provides the essential character.  The belt is merely an
             accessory to the garment and, barring exceptional circum-
             stances, is not the main reason for the existence of the
             combination or the primary motivating factor governing the
             purchase of the two articles.

             HOLDING:

                   The skirt and belt are classified under subheading
             6204.52.2070, HTSUSA, textile category 342, a provision for
             women's cotton skirts.

                   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 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 Area
             cc:   Legal Reference Section
             cc:   CITA
             cc:   NIS Eileen Crowley