CLA-2 CO:R:C:T 950563 CMR
Allan Kamnitz, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: Classification of a women's woven suit with a handkerchief
pinned to the breast pocket
Dear Mr. Kamnitz:
This ruling is in response to your request of October 17,
1991, on behalf of your client, Sassco Fashions, regarding the
classification of women's woven suits with handkerchiefs pinned
to the breast pockets. A sample garment was received with your
request.
FACTS:
The submitted sample, style 3152, consists of a jacket and
skirt with 100 percent woven rayon outershell and a 100 percent
polyester woven handkerchief.
The jacket is constructed with six panels (two front, two
side and two back) joined by vertical seams. It is fully lined
and has long sleeves with two side buttons and no cuffs, a close-
fitting rounded neckline and a single breast pocket. The jacket
has a full front double-breasted opening secured by four visible
buttons and one hidden.
The straight skirt is fully lined. It has a same fabric
waistband, a partial zippered opening in the rear with a button
at the waistband, two side-seam pockets and a vented bottom.
The jacket and skirt are of the same fabric construction,
style, color and composition. The jacket has a ten-inch square
handkerchief pinned with a safety pin in the pocket and
protruding slightly for a decorative effect. Style 3152 is made
in Taiwan.
-2-
ISSUE:
Is style 3152 classifiable as a women's suit?
If style 3152 is classifiable as a women's suit, is the
handkerchief pinned to the jacket classifiable as a separate
article or are the suit and handkerchief considered composite
goods?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Note 3, Chapter 62, defines the term suit for purposes of
headings 6203 and 6204. The jacket and skirt of style 3215 fit
the definition of a suit as provided for in Note 3. The jacket
consists of four or more panels (in this case, six panels) and
the jacket and skirt are made up of identical fabric, i.e., they
are of the same fabric construction, style, color and
composition.
In HRL 086009 of February 7, 1990, Customs classified a
handkerchief pinned in the breast pocket of a suit jacket
(classification as a suit was later modified by HRL 086690 to
classification as an ensemble) as a composite article classified
with the suit. In this case, as in HRL 086009, the handkerchief
serves as a decorative accessory to the jacket. Therefore, we
have two components (i.e., the suit and handkerchief)
classifiable in different headings. Although they are separable
components, they are adapted to each other, are mutually
complementary, and form a whole which would not normally be sold
in separate parts.
While handkerchiefs are certainly available for sale by
themselves, it is clear from the finishing of the edges and the
size of the handkerchief in this case that it is not of the kind
normally offered for sale separately.
Following the rationale stated in HRL 086009 and repeated in
HRL 086690, the suit and handkerchief in the instant case are
classifiable as composite goods. In accordance with GRI 3(b),
classification of composite goods is governed by that component
which imparts the essential character of the composite. In our
view, it is clear the suit imparts the essential character in
this case and therefore the handkerchief is classifiable with the
suit.
-3-
HOLDING:
Style 3152, consisting of a jacket, skirt and handkerchief,
is classifiable as a women's suit of artificial fibers in
subheading 6204.19.2000, HTSUSA, textile category 644, dutiable
at 37.5 cents per kilogram plus 27.5 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division