CLA-2 CO:R:C:T 953069 CMR
TARIFF NO: 6211.42.0025
Margarete E. Bronhard
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: Classification of a girls' romper; composite good v. set
Dear Ms. Bronhard:
This ruling is in response to your submission of December 7,
1992, on behalf of your client, Andover Imports, Inc., requesting
the tariff classification of a girls' romper with a string tie.
The garment will be imported from Korea or the Philippines.
FACTS:
Style numbers 5A4711/5A7711 consist of a girls' woven cotton
romper with a string tie. The romper is a one-piece garment
extending from the shoulders to slightly above the knees and joined
between the legs. The upper portion of the garment resembles a
white shirt with a frontal opening extending from the collar to the
waist and secured by four buttons. This mock shirt portion of the
garment features a pointed collar, long sleeves with elastic at the
wrist, a ruffle sewn to the front panels creating a V-shape from
the shoulders to just below the chest area, and embroidered
flowers appearing just above the ruffle. The lower portion of the
garment has the appearance of baggy shorts and is sewn to the
bottom of the mock shirt at the waistline. The waistline of the
romper has about a 1 1/2 inch waistband which is elasticized and
has two belt loops on the front and one belt loop on the back of
the garment. The romper is sold with a string tie, which is made
of the same fabric as the lower portion, i.e., mock baggy shorts.
The romper also has a western style plastic belt.
The romper will be imported from Korea or the Philippines in
sizes 4-6x and 7-14.
-2-
ISSUE:
Is style 5A4711/5A7711, the romper, string tie and belt,
classifiable as a composite good or as a set?
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 and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Style 5A4711/5A7711 consists of a romper (classifiable in
heading 6211, HTSUSA), a string tie (classifiable in 6215, HTSUSA)
and a plastic belt (classifiable in heading 3926, HTSUSA).
General Rule of Interpretation (GRI) 3 is applicable in this
situation. It provides, in pertinent part, that when by
application of rule 2(b) or for any other reason, goods are, prima
facie, classifiable under two or more headings and each heading
refers to only part of the items which are part of a composite good
or set, then each heading is to be regarded as equaly specific and
classification is to be according to GRI 3(b).
General Rule of Interpretation 3(b) provides that:
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), shall be classified as if they consisted of the material
or component which gives them their essential character,
insofar as this criterion is applicable.
However, before applying GRI 3(b), we must determine if the romper,
tie and belt combination constitute a composite good or goods put
up in a set. While this distinction will not affect the essential
character determination, it will affect the quota/visa requirements
for the goods.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System defines composites goods made up of different
components as:
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 -3-
adapted one to the other and are mutually complementary and
that together they form a whole which would not normally be
offered for sale in separate parts.
In regard to goods put up in sets for retail sale, the Explanatory
Notes defines sets as 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.
The romper, tie and belt are separable components. Therefore,
to be considered composite goods, they must be (1) adapted one to
the other, (2) be mutually complementary, and (3) form a whole
which would not normally be offered for sale in separate parts.
In this case, the string tie is made of the same plaid fabric
as the lower portion of the romper (mock baggy shorts). We
believe the string tie most properly meets the definition of
composite goods, i.e, it is designed or adapted for wear with the
romper and is of a matching fabric which makes the two mutually
complementary. In addition, the tie is not particularly durable
or tailored and therefore, is not of a type normally offered for
sale separately.
In regard to the belt, Customs had issued several rulings
addressing the issue of the classfication of garments with
accompanying belts. In HRL 084423 of August 3, 1989, which
involved the classification of a trousers, belt and suspenders
group, Customs stated therein:
[T]he addition of the PVC blet to the trousers 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 that 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 trousers-suspenders set.
-4-
This position is repeated in HRL 084355 of August 3, 1989 and
084184 of July 28, 1989, among others.
The belt in this case is similar to that at issue in HRL
084423. This belt is of a different material that the garment
(the belt is plastic, the garment is 100 percent cotton); it is of
a completely different color (the belt is black, the garment is
primarily red plaid and white); and, the belt is of a type which
could easily be sold separately for wear with an indeterminable
number of clothing articles. Therefore, the belt is classifiable
as part of a set with the romper and tie.
Having determined that the string tie and romper constitute
a composite good and that together with the plastic belt form a
set, it is necessary to determine which of the three articles gives
the set its essential character. As the string tie and the belt
are merely accessories to the romper, it is the romper which
determines the essential character.
HOLDING:
The romper, string tie and belt are classifiable under the
provision applicable to the romper. The romper is classified in
subheading 6211.42.0025, HTSUSA, textile category 237, dutiable at
8.6 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