CLA-2 CO:R:C:T 954337 NLP
Mr. Robert L. Eisen and Ms. Karen Bysiewicz
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7794
RE: Reconsideration of DD 885233; jacket with scarf permanently
attached; GRI 3(b); composite good; essential character;
Explanatory Notes (VIII) and (IX) to GRI 3(b); HRLs 081619
and 083853
Dear Mr. Eisen and Ms. Bysiewicz:
This is in response to your letter of June 3, 1993, in which
you requested, on behalf of your client, Outerstuff Limited, a
reconsideration of District Ruling Letter (DD) 885233, dated May
11, 1993. This ruling dealt with the classification of a child's
jacket with an attached scarf under the Harmonized Tariff
Schedule of the United States (HTSUS). A sample of the jacket
was submitted for our examination and will be returned to you
with this ruling.
FACTS:
The garment at issue is a girl's jacket with an attached
scarf. The jacket is made out of 100% nylon woven shell fabric
and has an insulating polyfill filling and a nylon lining. You
stated that the shell has been treated with a polyurethane
coating which renders it water resistant. The jacket has a full
frontal opening with button closures, an up collar with a
drawstring, a zip-on hood with drawstring closure, two front
pockets, long sleeves with elasticized cuffs and an elasticized
waist with a drawstring. The scarf is machine stitched to the
outer and inner shell of the jacket at a point underneath the
hood. The stitching extends for approximately 2 inches in the
vertical direction and a 1/2 of an inch in the horizontal
direction.
The body of the jacket is primarily a teal green color. The
pockets are trimmed in a fuschia color and the buttons are
purple. The drawstrings are also fuschia. The attached scarf is
primarily fuschia. However, the bottom half of the scarf
incorporates designs, for example, three strips which are
decorated with connected diamond-like patterns and below each
strip is a series of hearts. These designs utilize the jackets
other colors of purple and teal.
DD 885233 held that the jacket and scarf were considered a
set and were classified based on the essential character, which
was represented by the jacket. DD 885233 held that, if the
jacket passed the water resistance test as specified in
Additional U.S. Note 2 to Chapter 62, HTSUS, then the set was
classifiable in subheading 6202.93.4500, HTSUS, which provides
for "[w]omen's or girls' overcoats, carcoats, capes, cloaks,
anoraks...: [a]noraks (including ski-jackets), windbreakers and
similar articles (including padded, sleeveless jackets): [o]f
man-made fibers: [o]ther: [o]ther: [o]ther: [w]ater resistant."
The rate of duty is 7.6% ad valorem and the textile category code
is 635. If the jacket did not pass the water resistance test,
then the set was classifiable in subheading 6202.93.5021, HTSUS,
which provides for "[w]omen's or girls' overcoats, carcoats,
capes, cloaks, anoraks...: [a]noraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless
jackets): [o]f man-made fibers: [o]ther: [o]ther: [o]ther:
[o]ther: [g]irls'." The rate of duty is 29.5% ad valorem and the
textile category code is 635. Moreover, as the jacket and scarf
constituted a set, each of the articles required its own separate
visa for quota purposes.
It is your position that the jacket and scarf form an
inseparable whole and should be considered a composite good for
tariff purposes. Furthermore, for articles that are considered
to be composite goods for tariff purposes, the textile category
and quota-visa requirements are determined by the classification
of the component which imparts the essential character and only
one visa is required for these articles.
ISSUE:
Is the jacket and scarf combination classifiable as 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.
Pursuant to GRI 1, the applicable headings for the jacket
and scarf are 6202, HTSUS, and 6117, HTSUS, respectively. As the
tariff does not contain a heading that specifically provides for
jackets and scarfs, 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 Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to 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 jacket and scarf meet the requirements of composite
goods. The scarf is attached to both the outer and inner shell
of the jacket by means of reinforced machine-sewn stitching. The
scarf could only be removed with effort and damage to both the
jacket and scarf. Moreover, the colors of the scarf coordinate
with the colors of the jacket. Therefore, based on the
permanence with which the scarf is attached to the jacket, these
articles constitute a practically inseparable whole and are
considered a composite good for HTSUS purposes.
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 jacket and scarf combination is
provided by the jacket. The scarf is merely an accessory
accenting the jacket 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
jacket and scarf are classified under the provision for the
jacket in subheading 6202.93.4500, HTSUS, if the jacket passes
the water resistance test as specified in Additional U.S. Note 2
to Chapter 62, HTSUS. If the jacket does not pass the water
resistance test as specified in the above U.S. Note, the jacket
and scarf are classifiable in subheading 6202.93.5021, 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 jacket, the textile category
and quota-visa requirements are determined by its classification
and a single visa is required for the jacket and scarf. 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:
DD 885233 is modified accordingly.
The jacket and scarf are classifiable in subheading
6202.93.4500, HTSUS, if the jacket passes the water resistance
test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS.
The rate of duty is 7.6% ad valorem and the textile category code
is 635. If the jacket does not pass the water resistance test
as set out in Additional U.S. Note 2 to Chapter 62, HTSUS, the
jacket and scarf combination is classifiable in subheading
6202.93.5021, HTSUS. The rate of duty is 29.5% ad valorem and
the textile category code is 635.
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.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 885233
is modified to reflect the above classification effective with
the date of this letter. For purposes of future transactions in
merchandise of this type, DD 885233 will not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division