CLA-2 CO:R:C:G 083354 CMR
TARIFF NO: 6104.43.2010
Francis Foote, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Classification of a spangled dress under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)
Dear Mr. Foote:
This ruling is in response to your submission of January 4,
1989, on behalf of your client, He-Ro Industries, Inc., requesting
the classification of a spangled dress to be imported from the
People's Republic of China.
FACTS:
One of the submitted samples, a women's spangled dress, style
HR 1052, consists of a 100 percent polyester knit women's dress
which features a round neck, long sleeves, a straight skirt, and a
peplum at the waist. The polyester dress is completely covered
with nontransparent PVC plastic spangles (i.e., round flat disks of
approximately 1/2 inch in diameter). The spangles are sewn on the
dress in rows that do not overlap. Additional spangles could not
be added without overlapping the spangles which have already been
sewn on. Since the spangles on the dress do not overlap, some of
the polyester dress is visible.
The other submitted sample consists of the polyester dress
without sequins. This dress is not imported or sold by He-Ro
Industries, Inc., in this condition.
The cost of the completely spangled dress is $46.90. The
identical garment without spangles is $16.60. The cost of the
spangles, per garment, is $7.30, and the cost of affixing the
spangles to a dress is $23.00. The spangles utilized on one dress
weigh 15.6 ounces. The dress, without spangles, weighs 9 ounces.
-2-
The time to affix the spangles to the dress exceeds the time
required to produce the dress, without spangles, by a factor of 30
to 1.
Classification is being sought under the provision for other
articles of apparel and clothing accessories of plastics, other, in
subheading 3926.20.5050, HTSUSA, or, alternatively, under the
provision for other articles of plastics, articles of beads, bugles
and spangles, other, in subheading 3926.90.3500, HTSUSA.
ISSUE:
Is the submitted spangled dress, style HR 1052, classifiable
under heading 3926, which provides for other articles of plastics
and articles of other materials of headings 3901 to 3914, or under
heading 6104, which provides for women's knitted or crocheted
dresses?
LAW AND ANALYSIS:
Classification is being sought as an article of apparel of
plastic by application of GRI 3(b) requiring a determination of
essential character. It is not necessary to carry the analysis to
the point of applying GRI 3(b). GRI 1 provides that "for legal
purposes, 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 GRI's]" (emphasis added).
Prima facie, the garment at issue appears to be classifiable
under two headings--heading 3926, which provides for other articles
of plastics and articles of other materials of headings 3901 to
3914; and heading 6104, which provides for women's knitted or
crocheted dresses. Examining the chapter notes for chapter 39 and
chapter 61, we find that Note 2(l) of chapter 39 excludes from
classification within that chapter "goods of section XI (textile
and textile articles)."
The garment before us is a knit textile dress which has been
covered with sequins. In chapter 61, we find an eo nomine
provision for knitted or crocheted dresses. The existence of this
eo nomine provision compels us to view the garment before us as a
"good of Section XI" and, therefore, excluded from classification
in chapter 39 by application of Note 2(l). Note 2(l) requires
classification "otherwise" than by application of GRI 3(b).
-3-
HOLDING:
The submitted spangled dress, HR 1052, is classifiable in
Chapter 61 as a polyester knit dress in subheading 6104.43.2010,
HTSUSA, textile category 636, dutiable at 17 percent ad valorem.
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins