CLA-2 CO:R:C:G 086344 CB
Ms. Carol Molesworth
Walt Wear Apparel
Hampton Industries, Inc.
15 West 34th Street
New York, New York 10001-3060
RE: Modification of HRL 081555 issued November 3, 1988
Dear Ms. Molesworth:
On November 3, 1988, a classification ruling was issued (HRL
081555) classifying a work suit and carrying bag. Upon further
consideration, that ruling is determined to be in error.
FACTS:
The sample coveralls are a one-piece garment with a woven
shell of 100 percent nylon coated with a silverized polyurethane
plastic on the underside. The lining of the garment is of a
woven man-made fiber fabric quilted to a nonwoven polyester
batting. A two-inch-wide flap snaps over the metal zipper down
the length of the center front. There is also a zipper along the
outside seam of each leg. Rib-knit cuffs are concealed inside
the sleeve edges. There is a strip of reflecting tape around the
upper portion of each sleeve just below the seam joining the
garment and sleeve. The back waist is elasticized; there is a
belt which has a metal clasp at the center front. The coveralls
also feature four pockets with snaps, two on the chest and two
below the waist. A hood with a drawstring attaches to the collar
with snaps. A bag is of the same fabric as the outer portion of
the coveralls. It fits tightly around the rolled-up garment. It
has a round base, a drawstring at the top, and a two-inch wide
carrying stap along one side.
That ruling determined that the carrying bags sold with the
work suit were classifiable with the garment because the bags
were specially shaped or fitted to contain a specific article.
-2-
ISSUE:
Whether the carrying bags are classifiable separately under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
GRI 5(a) provides that containers specially shaped or fitted
to contain specific articles, suitable for long-term use and
entered with the articles, shall be classified with such articles
when of a kind normally sold therewith. In addition, pursuant to
GRI 5(b), packing materials and packing containers are also
classified with the goods. However, the provision does not apply
if the packing materials and packing containers are clearly
suitable for repetitive use. For the purposes of GRI 5(b), the
term "repetitive use" is interpreted to mean use with goods of
the kind presented in the packing container. It is Customs
position that the subject carrying bag does not meet the
requirements of either GRI 5(a) or (b). The carrying bag is not
specially shaped or fitted to contain the work suit and is
suitable for repetitive use.
On considering whether the garment and carrying bag
constitute composite goods under the Harmonized Tariff Schedule,
we note the following criteria set forth under paragraph (IX) of
Rule 3(b) of the Explanatory Notes:
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.
It is our view that the work suit and carrying bag is a
composite good as that term is defined and applied in the HTSUSA.
GRI 3(b) provides that composite goods shall be classified as if
they consisted of the component which gives them their essential
-3-
character. The work suit is classifiable in heading 6211,
HTSUSA, and the carrying bag is classifiable in heading 6307,
HTSUSA. With respect to the subject goods, the work suit imparts
the essential character. Therefore, both the work suit and
carrying bag are classifiable in subheading 6211.33.0010, HTSUSA.
HOLDING:
The work suit and carrying bag are classifiable in
subheading 6211.33.0010, HTSUSA, which provides for track suits,
ski-suits and swimwear; other garments, of man-made fibers;
coveralls, jumpsuits and similar apparel; other, men's. The
rate of duty is 17% ad valorem and the textile category is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
HRL 081555 is modified accordingly pursuant to
19 CFR 177.9(d). This notice is not to be applied retroactively
to HRL 081555 (19 CFR 177.9(d)(2)(1989)) and will not,
therefore, affect the transaction for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 081555 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 081555 will be classified under the new ruling.
-4-
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances.
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings