CLA-2 CO:R:C:T 951883 CMR
TARIFF NO: 6209.20.1000, 6209.30.3030
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: Classification of an infants' dress set
Dear Ms. Cumins:
This ruling is in response to your submission of May 20,
1992, on behalf of Baby Togs, Inc., requesting the classification
of an infants' two-piece dress set, style 29750. The dress set
will be imported from the Philippines.
FACTS:
Style 29750, which will be imported in sizes 12, 18 and 24
months, consists of two woven coordinated dresses, a sleeveless
over dress and a puff sleeve under dress. The under dress is
made of 65 percent polyester/35 percent cotton printed woven
fabric. It has a peter pan collar with eyelet lace trim and
embroidery, short puffed sleeves, a yoke top, a partial back
opening secured by two buttons and a hemmed bottom. The over
dress is made of 100 percent cotton woven fabric in a
complementary print design. The garment is sleeveless and
features a slightly scooped neck, eyelet trim near the hemmed
skirt bottom, a bow at the bodice and a partial back opening
secured by two buttons.
The garments will be imported and sold together as a set and
are intended to be worn together. However, each may be worn
individually if desired.
ISSUE:
How are the garments of style 29750 classified in the
HTSUSA?
-2-
How are the terms "different garments" interpreted in
applying U.S. Note 1 of Chapter 62?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"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 GRIs taken in order]."
In your submission, you propose that the garments at issue
which make up style 29750 are classifiable as babies' garments of
heading 6209, HTSUSA, under the subheading appropriate to the
textile composition of each dress. You state that the garments
meet the requirements of Additional U.S. Note 1 to Chapter 62
which defines the term "sets" for the purpose of heading 6209 and
propose that the garments are classifiable in the appropriate
provisions as imported as parts of sets. HRL 083685 of March 2,
1989, is cited as the basis for your arguments and conclusion
regarding the classification of these garments.
In HRL 083685, Customs addressed the issue of the
classification of babies' garment sets containing two or more
different garments of different textile compositions. In that
ruling, Customs held that by application of Note 13, Section XI,
HTSUSA, the babies' garments at issue therein were classified in
their own headings even if put up in sets for retail sale unless
the context otherwise requires. The babies' garments in that
case, as in this case, were classifiable under heading 6209,
HTSUSA. Thus, GRI 6 becomes applicable and provides for the
application of GRIs 1 through 5 in classifying goods at the
subheading level.
Applying GRI 6 and Note 13, the garments that make up style
29750 are classifiable in separate six digit subheadings due to
their different fiber compositions. As explained in HRL 083685,
the additional U.S. notes become applicable at the eight digit
level or U.S. subdivision of the international subheadings. We
agree that the garments at issue herein meet the requirements of
Additional U.S. Note 1 to Chapter 62 defining the term "sets" for
purposes of heading 6209, HTSUSA. However, as pointed out in HRL
083685, in order to be classified in the statistical provision
for "sets", each garment of the set must be classifiable under
the same six and eight digit subheading. As the subject garments
have different textile compositions, they are classifiable under
different six digit subheadings and therefore are not
classifiable as "sets" at the statistical level. Instead, they
are classifiable in the appropriate provision under their
separate six digit subheadings. -3-
In your submission, you have requested Customs define the
terms "different garments" as it is interpreted by Customs for
purposes of U.S. Note 1. For purposes of your submission, you
interpreted the terms "different garments" to refer to different
tariff classifications. This interpretation seems reasonable,
especially in light of the definition of the term "goods put up
in sets for retail sale" which is set out in the Explanatory
Notes (which are the official interpretation of the HTS at the
international level). The Explanatory Notes define "goods put up
in sets" in part as consisting of at least two different articles
which are, prima facie, classifiable in different headings.
As stated, your interpretation appears reasonable; however,
Customs does not agree with it. Additional U.S. Note 1 applies
at the eight digit U.S. subdivisions of the international
subheadings. Its purpose is to define babies' garment sets
classifiable in heading 6209, HTSUSA. If Customs were to adopt
your interpretation of "different garments" to mean garments of
different tariff classifications, style 29750 would not be
classifiable as a set if, for example, both dresses were in chief
weight of man-made fibers. We believe your proposed
interpretation of "different garments" would be unduly
restrictive. Customs interprets the term "different garments" as
it is used in U.S. Note 1, Chapter 62, to mean simply not
identical.
HOLDING:
The cotton over dress is classifiable as a cotton dress in
subheading 6209.20.1000, HTSUSA, textile category 239, dutiable
at 12.6 percent ad valorem. Although style 29750 meets the
definition of babies' sets in U.S. Note 1, the over dress is
classified in the provision for dresses because it is most
specifically provided for therein. The under dress is
classifiable in subheading 6209.30.3030, HTSUSA, which provides
for other garments of synthetic fibers, other, imported as parts
of sets. The garment falls within textile category 239 and is
dutiable at 17 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
-4-
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