CLA-2 CO:R:C:G 084184 HP
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street, Suite 700
New York, New York 10120
RE: Tariff classification of a skirt, belt and suspender group
Dear Mr. Armani:
This is in reply to your letter of April 5, 1989, to our New
York office, concerning the appropriate tariff classification of
a certain girls' skirt, with suspenders and belt, stated to be
produced in Hong Kong. Your reference is MB9S6330B.
FACTS:
The submitted sample consists of a girls' skirt, with
suspenders and belt. The garment is 100 percent cotton denim,
"Ice Cream" washed, with a waistband extension above the natural
waistline, a front bib extension, adjustable printed suspenders
of man-made fibers and an elastic material (having a print
substantially similar to the emblem on the garment and attached
by clips to the front bib and back waistband extension), an
exposed side zipper closure, a polyvinyl chloride (PVC) belt
through belt loops on the natural waistline, two front scoop
pockets, and contrast fabric in various places.
ISSUE:
Whether the garment and its accessories are to be classified
as a composite good or a set for tariff purposes.
LAW AND ANALYSIS:
Subheading 6204.52, HTSUSA, provides for women's or girls'
skirts, of cotton. Classification lies in whether the skirt-
suspenders-belt combination constitutes either a composite good
or a set put up for retail sale. If so, classification is based
upon a skirt analysis; if not, separate skirt, suspenders, and
belt analyses.
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
GRI 3 states, in pertinent part:
When ... goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(b) Mixtures, 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) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note (IX) to GRI 3 provides:
For the purposes of [GRI 3(b)], composite 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 inseparable whole but also
those with separable components, provided these
components are adapted to one another and are mutually
complementary and that together they form a whole which
would not normally be offered for sale in separate
parts.
Explanatory Note (X) to GRI 3 provides, in pertinent part:
For the purposes of [GRI 3(b)], the term "goods put up
in sets for retail sale" shall be taken to mean goods
which:
(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 specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking ....
* * *
[C]lassification [of sets and of composite goods] is
made according to the component, or components taken
together, which can be regarded as conferring on the
set as a whole its essential character.
It is the opinion of the Customs Service that the skirt,
suspenders and belt combination is not a composite good. Each
item has a separate identity, and each is not adapted to the
other as required for classification as a composite good.
Rather, the combination fits within the description and
definition of goods put up in sets for retail sale. It is
composed of different articles, is put together to meet a
particular need, i.e., the organization of an ensemble, and is
imported in a condition for sale directly to consumers without
repacking.
Pursuant to GRI 3(b), sets of goods shall be classified as
if they consisted of the component which gives the set its
essential character. In this case, as in virtually every
instance involving suspender, belt and garment combinations, it
is the garment which provides the essential character. The
suspenders and belt are merely accessories to the garment, and,
barring unusual or exceptional circumstances, are not the main
reason for the existence of the combination or the primary
motivating factor governing the purchase of the articles. As a
result, the skirt-belt-suspenders set is classifiable under the
applicable heading for skirts.
Extending this line of reasoning to the skirt-suspenders set
plus belt, the addition of the PVC belt does not conform to the
definition of composite goods as previously interpreted. While
it is true that textile belts sold with garments may be treated
as composite goods, the sample belt is of a different material
than the garment (PVC to the garment's 100% cotton), is a
completely different color than the garment (brown to the
garment's primary blue), and could easily be sold separately to
match an indeterminable number of clothing articles. It is our
opinion that the belt is not mutually complementary to the
articles it is imported with, and must be classified as part of
the skirt-suspenders set.
HOLDING:
In view of the foregoing, the instant merchandise is
classified under subheading 6204.52.2040, as women's or girls'
suits, ensembles, suit-type jackets and blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear), skirts and divided skirts, of
cotton, other, blue denim, girls'. The applicable rate of duty
is 8.7 percent ad valorem. The skirt requires a visa for textile
category 342; the suspenders a visa under textile category 659.
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