CLA-2 CO:R:C:G 083979 SM
Ms. Gloria Arellanes
Levi Strauss and Company
P. O. Box 7215
San Francisco, CA 94120
RE: Tariff classification of sweater and scarf
Dear Ms. Arellanes:
Your letter of February 7, addressed to our New York
office, requesting a tariff classification ruling for two
articles referred to as a women's sweater and a scarf, has
been referred to this office.
FACTS:
A sample of Style 740 was submitted. It consists of two
pieces. The first is a women's pullover constructed from a 55
percent ramie/45 percent cotton knit fabric with fewer than
nine stitches per two centimeters measured in the horizontal
direction. It has three-quarter-length sleeves, a rib-knit
crew neckline, rib-knit cuffs, and a rib-knit waistband. A
large woven applique in the shape of a flower decorates the
front. The second article is a triangular piece of woven
fabric of unstated fiber content, machine hemmed on all three
edges, and matching the print of the flower applique on the
pullover. The longest side measures about 40 inches while the
shorter sides measure about 32 inches. This piece is tempo-
rarily attached to the label at the neck of the pullover by a
single thread. We assume that the two pieces are always
imported, packaged, and sold together.
ISSUE:
How are the two articles classified? Are they treated
separately or together?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
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classification is determined first according to the terms of
the headings of the tariff and any relative section and chap-
ter notes and then, if the headings and notes do not require
otherwise, in accordance with the remaining GRI's.
Heading 6110, HTSUSA, includes sweaters, pullovers, and
similar articles, knitted or crocheted. The Explanatory Notes
(EN), the official interpretation of the HTSUSA at the inter-
national level, indicate that this heading covers a category
of knitted or crocheted articles, without distinction between
male and female wear, designed to cover the upper parts of the
body. The pullover of Style 740, if presented separately,
would be classified under this heading.
Heading 6214, HTSUSA, includes shawls, scarves, and the
like. The EN indicate that the term shawl is intended to
include triangular articles, but they must usually be large
enough to cover the head and shoulders. The "scarf" of Style
740 does not appear to meet this requirement. Scarves and
mufflers are stated to be usually square or rectangular and
normally worn around the neck. Although it is not square, the
"scarf" of Style 740 appears to be designed to be worn around
the neck of the sweater in the usual manner of a scarf folded
into a triangle. If presented separately, it would be so
classifiable.
Since no heading of the tariff provides for both scarves
and sweaters, classification cannot be determined under GRI 1.
GRI 3 provides generally for the classification of goods that
appear classifiable under more than one heading. GRI 3(b)
provides for the treatment of composite goods made up of dif-
ferent components even if the components are separable, as
long as they are adapted to one another, are mutually comple-
mentary, and together form a whole that would not normally be
offered for sale in separate parts. GRI 3(b) provides further
that goods consisting of different components are to be clas-
sified as if they consisted of the component that gives them
their essential character.
The description of composite goods fits the sweater and
scarf. The two pieces are separable but are adapted to one
another and mutually complementary. The colors match, and the
scarf print matches that of the applique. The scarf would not
normally be sold separately.
The essential character of the combination is provided
by the sweater. The scarf is merely an accessory accenting
the sweater and would not be the main reason for the existence
of the combination or the primary motivating factor governing
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the purchase of the two articles. The sweater and scarf are
therefore classified under the heading covering the sweater.
The subheadings of heading 6110, HTSUSA, provide for
garments of various types of textile fibers. Subheading Note
2 of Section XI, incorporating by reference Note 2 of Section
XI, provides for the classification of apparel consisting of
two or more textile materials according to that textile
material which predominates by weight over each other single
textile material, considering, where appropriate, only the
part which determines classification under GRI 3. In this
case, the portion that determines classification under GRI 3,
the sweater, is in chief weight of ramie. The sweater and
scarf are therefore classified as though consisting of ramie.
Statistical Note 3 of Chapter 61 provides that statis-
tical provisions for sweaters in that chapter include garments
constructed essentially with nine or fewer stitches per two
centimeters measured in the horizontal direction. The sweater
of Style 740 meets this requirement and is therefore classifi-
able under a statistical provision for sweaters.
HOLDING:
The sweater and scarf are classified together under
heading 6110.90.0042, HTSUSA, textile category 845, a
provision for other women's or girls' sweaters, of other tex-
tile materials.
Because of the changeable nature of the statistical
annotation, i.e., the ninth and tenth digits of the tariff
number, and the textile restraint categories, you should
contact your local Customs office before importing this
merchandise, to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: Legal Reference Section
cc: CITA
cc: Phil Robins
cc: NIS Mike Crowley
cc: NIS Herb Persky