CLA-2 CO:R:C:T 956540 CAB
Herbert J. Lynch, Esq.
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109
RE: Classification of shorts with belts; set vs. composite good;
Heading 6204; Heading 6217
Dear Mr. Lynch:
This is in response to your inquiry of May 6, 1994, requesting
a tariff classification ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) for women's shorts with
belts. A sample was submitted for examination.
FACTS:
The submitted samples are a pair of 100 percent cotton woven
corduroy walking shorts and a textile belt which are referred to as
Style 17895. The shorts contain slash side pockets, a waistband
with five belt loops, side elastic, and a front zipper. The
interior of the belt which is intended to have the appearance of
simulated leather is a plastic material. The center layer of the
belt appears to be a nonwoven textile material. The exterior
portion of the belt is constructed of woven 100 percent cotton
tapestry textile material which is color coordinated with the
shorts. The loops on the pants are sized to accommodate the belt
and the items are shipped and sold as a unit.
Because of the length of the shorts, there may be a question
as to whether the garment is a pair of shorts or a divided skirt.
After examining the sample, however, it is clear that the garment
is a pair of shorts.
ISSUE:
Whether the shorts and belt are classifiable as a composite
good or as a set?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
The applicable heading for the women's shorts is Heading 6204,
HTSUSA, and the applicable heading for belts is Heading 6217,
HTSUSA. As the tariff does not contain a heading that specifically
provides for pants and belts, together, classification cannot
solely be based on 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:
(b) Mixtures, composites 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 Explanatory Notes to the Harmonized Commodity Description
and Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to GRI 3(b), provides, in part:
(IX) 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.
The subject shorts and textile belt meet the requirements for
composite goods. The two articles are separable components that
are adapted one to the other. In order to be considered as
composite goods, articles must be (1) adapted to each other, (2)
mutually complementary and (3) form a whole which would not
normally be offered for sale in separate parts. The shorts and
belt at issue are adapted to each other in that the loops on the
shorts are sized to accommodate the belt. The two components are
mutually complementary in their use, are packed together and would
not normally be offered for sale as separate articles. Therefore
the goods at issue are considered to be a composite good for tariff
classification purposes.
The aforementioned determination is in accordance with
Headquarters Ruling Letter (HRL) 081619 of October 6, 1988 and HRL
083853 of May 17, 1989, which classified trousers and belts as
composite goods. Also recently in HRL 954073 of September 23,
1993, Customs classified a dress and textile belt which were color
coordinated and constructed of the same fabric as a composite good.
Customs stated therein that the dress and belt were components
which would not normally be offered for sale as separate articles.
Having determined that the shorts and belt are a composite
good, it is now necessary to determine which of the two components
give the article its essential character. In determining the
essential character of the subject goods in accordance with GRI
3(b), Customs looks to various factors for guidance. Such factors
include, but are not limited to, the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material in relation to the use of the goods.
After examining the shorts and belt, it appears that the shorts
impart the essential character of the composite good. By quantity,
weight, and cost, the shorts make up the greatest portion of the
composite good. The belt, on the other hand, acts as an accent to
the shorts. It is an accessory item. Thus, the subject
merchandise is classifiable in Heading 6204, HTSUSA, which is the
provision for, inter alia, women's woven shorts.
HOLDING:
Based on the foregoing, the shorts and belt are classified as
a composite good in subheading 6204. 62.4055, HTSUSA, which
provides for women's woven cotton shorts. The applicable rate of
duty is 17.7 percent ad valorem and the textile restraint category
is 348.
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 internal issuance of the U.S. Customs Service, which 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 applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division