HQ 084012
JUNE 12. 1989
CLA 2 CO:R:C:G 084012 PR
Ms. Kim Gilivary
Esprit de Corp
900 Minnesota Street
San Francisco, CA. 94107
RE: Tariff Status of a Reversible Vest
Dear Ms. Gilivary:
This ruling is in response to your letter of March 1, 1989, concerning the tariff status of a sample reversible vest labelled to be a product of Taiwan.
FACTS:
The submitted sample, style 65421, is a woman's lightweight reversible vest made of woven fabrics. The entire back consists of two layers of a single green rayon fabric. The front quarter panels on one side are made of a solid rayon blue fabric while the front quarter panels on the other side are made of a tweed like multicolored cotton fabric. Each of the tweed like front panels have an inserted welt pocket and each side has a five button front closure. There are buttonhole type openings in the back which allow a 3 centimeter wide adjustable rear belt segment to be fastened with a metal slide buckle on either side of the garment. A 2 1/2 by 5 centimeter rectangular brand fabric label is stitched to the green fabric in the center neck area on the side with the blue front. Projecting downward from the bottom center of this label is a 2 centimeter long by 1 centimeter wide fabric label indicating the country of origin of the garment.
ISSUE:
The issue presented is whether reversible garments with two outer shells of the same construction are classifiable according to the relative weights of the fibers in both shell fabrics
combined, pursuant to Section XI Note 2 and Section XI Subheading Note 2, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or according to the fabric selected
in accordance with General Rule of Interpretation 3, HTSUSA.
LAW AND ANALYSIS:
Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:
(A) Products of chapters 56 to 63 containing two or more
textile materials are to be regarded as consisting wholly of
that textile material which would be selected under note 2
to this section for the classification of a product of
chapters 50 to 55 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines
the classification under general interpretative rule 3
shall be taken into account.
Note 2(A), Section XI, to which Subheading Note 2(A)
refers, provides:
(A) Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly of
that one textile material which predominates by weight over
each other single textile material.
General Rule of Interpretation 3, HTSUSA, provides:
When * * * goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:
(a) 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
* * * those headings are to be regarded as equally
specific in relation to those goods * * * .
(b) Mixtures [and] composite goods consisting of different
materials or made up of different components * * *
which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed
by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile
materials. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, at page 705, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), textile materials may be mixed:
prior to or during spinning;
during twisting;
during weaving.
Accordingly, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics. Before the subheading note, which is predicated on the
section note, can be utilized, it must first be determined to which of the fabrics comprising the article the section note (and, therefore, the subheading note) applies.
The garment in question is made of three fabrics. If those fabrics were imported together in fabric form, Section XI Note 2(A) would not require that the weights of their components be
compared and that classification be according to the textile material which predominates. Rather, they would be classifiable as separate fabrics. Therefore, where separate fabrics are
combined to form a textile garment or article, GRI 3 is utilized first to select which fabric will determine classification.
The correctness of this reasoning is further evidenced by section (B) of the subheading note. which, as quoted above, clearly states that only the part selected by GRI 3 shall
determine the classification of, among other things, garments.
As additional support for the above position, the Explanatory Notes go on to state, also at page 705, that in the case of fabrics laminated or stitched together, the section note
will apply "only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole."
Thus, where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. While the above quote is concerned with fabrics, the
reasoning clearly carries over to a garment which consists of two or more fabrics that are not even joined to for a single fabrics.
In the instant garment, the differences between the blue and tweed like outer surfaces are significant since both have distinctly different appearances. The manner in which this garment will be worn will depend on circumstances and the individual tastes of the purchaser. However, the stylish appearance of the tweed like fabric, combined with the unsightly appearance of the labels on the back portion when the blue fabric is worn on the outside, convinces us that the garment will be worn almost exclusively with the blue fabric (and labels) on the inside. Thus, the tweed like cotton fabric imparts the essential character to the garment.
HOLDING:
The sample reversible vest is classifiable under the provision for other women's cotton vests, in Subheading 6211.42.0070, HTSUSA, with duty, as a product of Taiwan, at the
rate of 8.6 percent ad valorem. Textile and apparel restraint category 359 is currently applicable.
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 importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division