CLA-2 CO:R:C:G 084355 HP
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street, Suite 700
New York, New York 10120
RE: Tariff classification of a shorts, 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' shortall, with suspenders and belt, stated to be
produced in Hong Kong. Your reference is MB9M6330.
FACTS:
The submitted sample consists of a girls' shortall, 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 elastic
suspenders (having a print substantially similar to the rolled-up
cuffs of 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 6204.62, HTSUSA, provides for, inter alia,
women's or girls' shorts, of cotton. Classification lies in
whether the shorts-suspenders-belt combination constitutes either
a composite good or a set put up for retail sale. If so,
classification is based upon a shorts analysis; if not, separate
shorts, 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 compo-
nents 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 head-
ings. * * * ;
(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 shorts,
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 partic-
ular 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 shorts-belt-suspenders set is classifiable under the
applicable heading for shorts.
As we stated above, 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 shorts-suspenders set.
HOLDING:
In view of the foregoing, the instant merchandise is
classified under subheading 6204.62.4065, HTSUSA, as women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace overalls, breech-
es and shorts (other than swimwear), trousers, bib and brace
overalls, breeches and shorts, of cotton, other, other, other,
shorts, girls', other, other, at 17.7 percent ad valorem. The
shorts require a visa in textile category 348; the suspenders a
visa in 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