CLA-2 CO:R:C:T 954427 CMR
TARIFF NO: 6204.53.3010
Robert Stack, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036
RE: Classification of a women's skirt with a removable slip-like
lining
Dear Mr. Stack:
This ruling is in response to your request of May 25, 1993,
on behalf of Liz Claiborne, regarding the classification of a
women's skirt with a removable slip-like lining. The garment will
be imported from China through the New York Seaport and/or JFK
Airport. A sample was received by this office and will be returned
under separate cover.
FACTS:
The garment at issue, style 2036811, is a women's skirt with
a removable slip-like lining. The skirt is made of 100 percent
polyester woven fabric. The slip-like lining is made of 100
percent polyester tulle net (not knit) fabric. The skirt features
a 1.5 inch self-fabric waistband with a single button and zipper
closure at the back. The skirt is constructed with two panels
which are gathered at the waistband attachment thus giving the
skirt a full look. The lining has a satin edge at the top which
has eight snaps sewn onto it. The snaps have corresponding mates
on the inside of the skirt below the waistband. The bottom half
of the lining has a double-layer ruffle. The lining has an
approximately five inch slit in the back to accommodate the zipper.
-2-
ISSUE:
Are the skirt and slip-like lining which make up style 2036811
classifiable together as composite goods or classifiable
separately?
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]."
Note 13, Section XI, provides:
Unless the context otherwise requires, textile garments of
different headings are to be classified in their own headings
even if put up in sets for retail sale.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System, the official interpretation of the Harmonized
System at the international level, state in the general notes to
Chapter 62 that "[i]t should be noted that, for the application of
Note 13 to Section XI, the expression 'textile garments' means
garments of headings 62.01 to 62.11."
In view of the language of Note 13 and the additional
clarification given by the Explanatory Notes, the skirt and the
slip-like lining must be separately classified if the slip-like
lining is classifiable as a garment in any heading within headings
6201 to 6211, HTSUSA. Woven and non-knit slips are classified in
heading 6208, HTSUSA. Therefore, if we consider the lining to be
a slip, the skirt and lining must be separately classified.
Customs does not believe the lining may be considered a slip.
GRI 2(a) provides that an unfinished or incomplete article which
has the essential character of the finished or complete article
will be classified as if it were the finished article. The lining
has the general appearance of a slip and functions as a slip when
attached to the skirt; however, it is not an unfinished or
incomplete article. The lining is complete; and, in its complete
form, it cannot be used separately; it can only be used with the
skirt. Therefore, while it could be argued that the lining has the
essential character of a slip based upon its appearance and
function; it cannot fulfill that function unless worn in
conjunction with the skirt with which it is designed to be worn.
-3-
As the lining can only be used with the skirt, Customs
believes it is properly classifiable as a clothing accessory.
Heading 6217, HTSUSA, provides for woven and non-knit clothing
accessories. The Explanatory Notes to heading 6217 provide, in
part, that "the heading covers, inter alia,: * * * (10)
Separately presented removable linings for raincoats and
similar garments." While a skirt is not similar to a raincoat,
Customs believes the concept of removable linings as accessories
extends beyond raincoats and thus the skirt with the removable
lining at issue herein may be viewed as similar garments.
Therefore, the removable slip-like lining is classifiable in
heading 6217, HTSUSA.
Since the lining is classifiable in 6217, HTSUSA, Note 13 to
Section XI does not prevent classification of the skirt and lining
together as either a set or as composite goods. Customs believes
the skirt and lining meet the definition of composite goods set out
in the Explanatory Notes. The Explanatory Notes define composite
goods as follows:
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.
The skirt and lining are adapted to each other and are
mutually complementary based on the means of attachment and use
together. Additionally, we believe they form a whole that would
not normally be offered for sale separately as they are designed
for use together and the lining would have no use without the
skirt.
Following GRI 3(a), which provides, in part, that when two or
more headings refer to only part of composite goods, the headings
are equally specific, classification must be determined by GRI
3(b). GRI 3(b) provides for classification based upon that
component which gives the composite good its essential character.
In this case, Customs believes the skirt is that component. The
skirt may be worn with or without the lining. The lining is an
accessory to the skirt. When worn with the lining, it is the skirt
which is seen; the lining merely enhances the skirt's appearance
by making it appear fuller.
-4-
HOLDING:
Style 2036811, the skirt and lining, are classifiable as
composite goods in the provision for the skirt. Style 2036811 is
classifiable in subheading 6204.53.3010, HTSUSA, which provides
for women's woven skirts of synthetic fibers. Garments classified
in this subheading fall within textile category 642 and are
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.
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