CLA-2 CO:R:C:T 954073 NLP
Mr. Tommy Lai
Second Secretary, Hong Kong Economic & Trade Affairs
British Embassy
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036
RE: Women's knit wearing apparel; dresses made of cotton and
metalized yarns; Legal Notes 2 and 8 to Section XI;
Subheading Note 2 to Section XI; Statistical Note 2 to
Section XI; headings 5605, 6104 and 6217; Explanatory Note
to heading 5605; GRI 3(b); Explanatory Note VIII and IX to
GRI 3(b); composite goods; essential character; HRL 081619
and 083583; when a dress and belt combination meet the
requirements of a composite good and the essential character
is imparted by the dress, the textile category and quota-
visa requirements are determined by its classification and a
single visa is required for the composite good
Dear Mr. Lai:
This is in response to your letter dated April 28, 1993, in
which you requested the tariff classification of a women's knit
dress under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample was provided for our examination.
FACTS:
Two garments are at issue: styles 51882 and 21882. The
sample submitted, style 51882, is labelled "Andrea Jovine-petite
size S", and it is a knitted women's pullover dress with a V-
neckline in the back. It has long, hemmed sleeves and a hemmed
bottom. It also has inside shoulder pads and a separate belt
with a metal buckle. The belt has plastic on the inside and
knitted textile fabric on the outside, which matches the fabric
of the dress.
Styles 51882 and 21882 consist of fabric made from metallic
and man-made fiber yarns plied together. The garments were sent
to the Customs laboratory for a determination of their
composition. The laboratory found that both garments were made
up of the following materials:
45.6% cotton fibers
54.4% metallic yarn
In addition, the laboratory report found that the metallic yarn
for each style consisted of 64.1% polyester and 35.9% metalized
yarn (mylar type).
In your letter of April 28, 1993, you stated that the
garments consisted of the same fiber breakdown as found in the
above laboratory report. Therefore, the overall fiber
composition of the garment is 45.6% cotton, 34.9% polyester and
19.5% metalized yarn.
ISSUE:
What is the tariff classification of the knitted women's
pullover dress?
Is the belt and the dress considered a composite good?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
ISSUE #1
The garments at issue are composed of cotton and metalized
yarn. The first issue we need to address in determining the
classification of this garment, is whether the metallic yarn is
considered a textile material for classification purposes, and if
so, where it is classified.
Heading 5605, HTSUS, provides for, inter alia, yarn
consisting of metal plus any textile material, including strips,
obtained by twisting, cabling or gimping, whatever the proportion
of metal present. In understanding the language of the HTS, the
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) may be utilized. The ENs, although not legally
binding, comprise the official interpretation of the Harmonized
System at the international level. The ENs to heading 5605
state, on page 777, in pertinent part:
This heading covers:
(1) Yarn consisting of any textile material (including
monofilament, strip and the like and paper yarn)
combined with metal thread or strip, whether obtained
by a process of twisting, cabling or by gimping,
whatever the proportion of metal present....
(2) Yarn of any textile material (including monofilament,
strip and the like, and paper yarn) covered with metal
by any process. This category includes yarn covered
with metal by electro-deposition, or by giving it a
coating of adhesive (e.g., gelatin) and then sprinkling
it with metal powder (e.g., aluminum or bronze).
The construction of the yarn in the instant case is as delineated
in EN (1) to heading 5605. Therefore, the yarn used in
construction of the instant garment is metalized yarn of heading
5605, HTSUS.
The dresses at issue here are composed of cotton and
metalized yarn. Therefore, classification is based on whether
the merchandise is regarded as consisting wholly of cotton or of
metalized yarn. As the dress is a product of heading 6104,
HTSUS, Subheading Note 2 to Section XI, HTSUS, provides in
pertinent part:
(A) Products of chapters 56 to 63 containing two or
more textile materials are to be regarded as
consisting wholly of that textile material which
would be selected under note 2 to this section for
the classification of a product of chapters 50 to
55 consisting of the same textile materials.
Legal Note 2(A) and 2(B)(a) to Section XI, HTSUS, state the
following, in pertinent part:
(A) Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly
of that one textile material which predominates by
weight over each other single textile material.
When no one textile material predominates by weight,
the goods are to be classified as if consisting wholly
of that one textile material which is covered by the
heading which occurs last in numerical order among
those which equally merit consideration.
(B) For the purposes of the above rule:
(a) ...metalized yarn (heading 5605) are to be treated
as a single textile material the weight of which
is to be taken as the aggregate of the weights of
its components;....
In the instant case, the dresses are composed of 45.6% cotton and
54.4% metalized yarn. Pursuant to Legal Note 2(B)(a) to Section
XI, HTSUS, cited above, the metalized yarn is treated as a single
textile material. Therefore, Legal Note 2(A) to Section XI,
HTSUS, directs that this dress would be classified as if
consisting wholly of metalized yarn, as that is the material
which predominates by weight.
Moreover, Legal Note 8 to Section XI, HTSUS, states that
"... [c]hapters 50 to 55 do not apply to goods of chapters 56 to
59." Since metallic yarns are classified in chapter 56, HTSUS,
neither those yarns nor fabric made from them are classified in
chapters 54 or 55 as man-made fiber fabrics. Thus, the garments
at issue are classifiable under subheading 6104.49.00, HTSUS,
which provides for "[w]omen's or girls' suits, ensembles
...dresses..., knitted or crocheted: [d]resses: [o]f other
textile material."
Furthermore, in determining the classification of these
garments at the statistical level, we look to Statistical Note
(2) to Section XI, HTSUS, which states in pertinent part:
(a) The term "subject to cotton restraints" means
articles in which:
(i) The cotton component equals or exceeds 50 percent
by weight of all the component fibers thereof; or
(ii) The cotton and any wool, fine animal hair or man-
made fibers in the aggregate equals or exceeds 50
percent by weight of all the component fibers
thereof and the cotton component equals or exceeds
the weight of each of the wool (including fine
animal hair) and man-made components.
* * * * * *
(c) The term "subject to man-made fiber restraints" means
articles not provided for in (a) or (b) above and the
man-made fiber component, or the man-made fibers and
any cotton, wool or fine animal hair in the aggregate,
equals or exceeds 50 percent by weight of all the
component fibers thereof.
This note directs that we look to the component fibers of
the dresses in determining their classification at the
statistical level. The fiber breakdown of the dresses is as
follows:
45.6% cotton, 34.9% polyester and 19.5% metalized yarn
Therefore, according to Statistical Note 2(a)(ii), the dresses
would be subject to cotton restraints as the cotton and the man-
made fibers exceed 50% by weight of all the component fibers and
the cotton fiber component exceeds the weight of each of the
other fibers. We note that in classifying the dresses at the 8-
digit level, we look to the material composition of the dress and
as the metalized yarn is considered a single textile material for
classification purposes, we do not break it down into its
aggregate components. However, at the statistical level, the
relevant note dictates that we look at the fiber breakdown of the
garments, which requires us to breakdown the metalized yarns into
its core components. As a result, at the statistical level, the
subject dresses are subject to the cotton restraints and the
dresses are, therefore, classifiable in subheading 6104.49.0010,
HTSUS.
ISSUE #2
Pursuant to GRI 1, the applicable headings for the dress and
belt are 6104, HTSUS, and 6217, HTSUS, respectively. As the
tariff does not contain a heading that specifically provides for
dresses and belts, together, classification cannot be pursuant to
GRI 1.
GRI 3 applies to goods that are prima facie classifiable
under two or more headings. GRI 3 states, in pertinent part, the
following:
When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
The ENs for GRI 3(b) provide interpretations of the terms
"composite goods" and "essential character". Regarding composite
goods, EN IX to GRI 3(b) provides the following:
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 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.
The dress and the belt meet the requirements of composite
goods. The two pieces are separable but are adapted to one
another in that the belt is the same color and is made of the
same material as the dress. The two components are mutually
complimentary in their use, are packed together and would not
normally be offered for sale as separate articles.
Regarding "essential character", EN VIII to GRI 3(b), page
4, states that:
(VIII) The factor which determines essential
character will vary as between different kinds
of goods. It may, for example, be determined
by the nature of the material or component, its
bulk, quantity, weight or value, or by the
role of a constituent material in relation to
the use of the goods.
The essential character of the dress and belt combination is
provided by the dress. The belt is merely an accessory accenting
the dress and would not be the main reason for the existence of
the combination or the primary motivating factor governing the
purchase of the two articles. Therefore, the dress and the belt
are classified under the provision for the dress in subheading
6104.49.0010, HTSUS.
When two or more components meet the tariff requirements for
composite goods, the textile category and quota-visa requirements
are determined by the classification of the component which
imparts the essential character. As the essential character in
the instant case is imparted by the dress, the textile category
and quota-visa requirements are determined by its classification
and a single visa is required for the dress and belt. See,
Headquarters Ruling Letter (HRL) 081619 dated October 6, 1988,
which dealt with the classification of men's textile trousers
with a cotton belt. Customs held that trousers and belt met the
requirements of composite goods and the essential character was
imparted by the trousers. A single visa was required for the
composite goods. See also, HRL 083853, dated May 1, 1989, which
classified trousers and belt as a composite good pursuant to GRI
3(b).
HOLDING:
The garments at issue are classified in subheading
6104.49.0010, HTSUS, which provides for "[w]omen's or girls'
suits, ensembles...dresses..., knitted or crocheted: [d]resses:
[o]f other textile material: [s]ubject to cotton restraints."
The rate of duty is 6% ad valorem and the textile category code
is 336.
The designated textile and apparel categories 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 the importer 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.
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