CLA-2 CO:R:C:T 955523 CAB
Category: Classification
Tariff No. 6204.62.4020
Ms. Kimberly Kotchka
The Leslie Fay Companies, Inc.
1400 Broadway
New York, NY 10018
RE: Reconsideration of DD 891355 of October 26, 1993;
Classification of pants and belt; set vs. composite good; Heading
6204; Heading 6217
Dear Ms. Kotchka:
This is in response to your inquiry of December 6, 1993,
requesting reconsideration of DD 891355 concerning the tariff
classification of a pair of women's pants with a belt under the
Harmonized Tariff Schedule of the United Annotated (HTSUSA).
Samples were submitted for examination.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625),
as amended by section 623 of Title VI (Customs Modernization) of
the North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed modification of NYRL 891355 was published
May 18, 1994, in the Customs Bulletin, Volume 28, Number 20.
FACTS:
The merchandise in question is referred to as Style SU-122 and
is comprised of pants and a belt. The pants are constructed of 100
percent woven cotton fabric and the belt is constructed of a
loosely woven jute material with two wooden beads at each end. The
pants feature in-seam side pockets, an elasticized waistband, and
three belt loops. The loops on the pants are sized to accommodate
the belt and the items are shipped and sold as a unit.
DD 891355 classified the subject goods as a set under
subheading 6204.62.4020, HTSUSA, which provides for women's cotton
trousers. The textile restraint category for the pants was 348 and
the textile restraint category for the belt was 859.
ISSUE:
Whether the pants and belt are 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 (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
The applicable heading for the women's trousers is Heading
6204, HTSUSA, and the applicable heading for belts is Heading 6217,
HTSUSA. As the tariff does not contain a heading that specifically
provides for pants and belts, together, classification cannot be
based on GRI 1.
GRI 3 applies to goods that are prima facie classifiable under
two or more headings. GRI 3 states, in pertinent part, the
following:
(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), 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 Harmonized Commodity Description
and Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to GRI 3(b), provides, in part:
(IX) For the purposes of this Rule, 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 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.
The subject pants and belt meet the requirements for composite
goods. The two articles are separable components that are adapted
one to the other. In order to be considered as composite goods,
articles must be (1) adapted to each other, (2) mutually
complementary and (3) form a whole which would not normally be
offered for sale in separate parts. The subject belt and pants are
adapted to each other in that the loops and slits on the pants are
sized to accommodate the belt. The two components are mutually
complimentary in their use, are packed together and would not
normally be offered for sale as separate articles. Therefore, the
articles at issue are considered a composite good for tariff
classification purposes.
The aforementioned determination is in accordance with
Headquarters Ruling Letter (HRL) 081619 of October 6, 1988 and HRL
083853 of May 17, 1989 which classified trousers and belts as
composite goods. There seems to be some ambiguity in our early
rulings which dealt with the issue of textile belts imported as a
unit with garments. It is important to note that the two cited
rulings fail to present detailed descriptions of the articles
therein. Despite the lack of detailed description in these earlier
cases, it is Customs view that generally when a textile belt is
imported with a garment and it is intended to be sold at the
wholesale and retail level as a single unit, the articles will be
considered composite goods for tariff classification purposes.
This position has been confirmed with a recent ruling, HRL 954073
of September 23, 1993. In HRL 954073, Customs classified a dress
and belt which were color coordinated and constructed of the same
fabric as a composite good. Customs stated therein that the dress
and belt were components which would not normally be offered for
sale as separate articles.
Having determined that the pants and belt are a composite
good, it is now necessary to determine which of the two components
give the article its essential character. In determining the
essential character of the subject goods in accordance with GRI
3(b), Customs looks to various factors for guidance. Such factors
include, but are not limited to, the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material in relation to the use of the goods.
After examining the pants and belt, it appears that the pants
impart the essential character of the composite good. By quantity,
weight, and cost, the pants make up the greatest portion of the
composite good. The belt, on the other hand, acts as an accent to
the pants. It is an accessory item. Thus, the subject merchandise
is classifiable in Heading 6204, HTSUSA, which is the provision
for, inter alia, women's woven pants.
HOLDING:
Based on the foregoing, the pants and belt are classified as
a composite good in subheading 6204.62.4020, HTSUSA, which provides
for women's other cotton trousers. The applicable rate of duty is
17.7 percent ad valorem and the applicable textile category is 348.
The decision in DD 891355 was incorrect.
Pursuant to 19 CFR 177.9(d), DD 891355, dated October 26,
1993, is hereby modified.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
The designated textile and apparel category may be subdivided
into parts. If so, 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 that 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
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 applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division