CLA-2 CO:R:C:G 084155 HP
Mr. Andrew P. Vance
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Classification of a sleep robe and accessories
Dear Mr. Vance:
This is in response to your letter of April 10, 1989,
requesting reconsideration of
HRL 083505 SM of April 5, 1989. Reference your client Val Mode
Lingerie, Inc.
FACTS:
The merchandise at issue consists of what is stated to be a
sleep robe, style 1508/9,
composed of 100 percent woven polyester satin. It features short
sleeves cut in one
piece with the front and back panels, a full-front opening, a
straight lower edge, front,
neckline and lower edges finished with self-fabric bands, eight
inch slits at the sides at
the lower edges, a belt loop at the waist on either side, and a
single patch pocket on
the upper left front. The garment extends to mid-thigh, and is
accompanied by a two-
inch-wide fabric tie belt five and one-half feet long. A ten-
inch-square non-functional
handkerchief in a contrasting color was attached to the sample by
means of a pin.
In HRL 083505, we held that the above-described merchandise
was classified under
subheadings 6208.92.0010 for the robe and belt as a composite
article, and 6213.90.1000,
HTSUSA, for the handkerchief. We also held that the merchandise
was classifiable as a
set under GRI 3(b), with the robe providing the essential
character.
ISSUE:
Should the robe/belt composite article plus handkerchief
still be considered a set, for
classification purposes under the Harmonized Tariff Schedule of
the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
In your request for reconsideration, you state that, at the
time of importation, the
handkerchief will be sewn into the garment, rather than pinned.
You state that the
intent is to transform the handkerchief into a permanent part of
the garment. You also
state that the stitching is hand stitching; the folded
handkerchief therefore lies fuller
in the pocket. You finally claim that this fine hand detail
contributes to the garment's
ultimate salability.
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification
of goods in the tariff schedule. GRI 1 states, in pertinent part
:
... classification shall be determined according to the
terms of the headings and
any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
It is our opinion that when the handkerchief is sewn into
the pocket of the robe, it
becomes permantly affixed to the robe, an ornamental feature
which is part of the
garment itself, not part of a set (nor a composite good) with the
robe. Under GRI 1,
therefore, the robe/belt composite article plus handkerchief is
classified as an orna
mented robe/belt composite article.
We found in HRL 083505 that the essential character of the
robe/belt composite good
was imparted by the robe. That analysis is incorporated herein
as if repeated verbatim.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading
6208.92.0010, HTSUSA, textile category 650, as women's or girls'
singlets and other
undershirts, slips, petticoats, briefs, panties, nightdresses,
pajamas, negligees, bathrobes,
dressing gowns and similar articles, other, of man-made fibers,
bathrobes, dressing
gowns and similar articles, women's. The applicable rate of duty
is 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 importing the merchandise to
determine the current
applicability of any import restraints or requirements.
Pursuant to section 177.9, Customs Regulations (19 C.F.R @
177.9), the ruling letter of
April 5, 1989 is modified in conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division