CLA-2 R:C:T 958235 CMR
Herbert J. Lynch, Esq.
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508
RE: Classification of women's woven blouse with detachable,
interchangeable collars; composite goods v. sets
Dear Mr. Lynch:
This is in response to your request of June 19, 1995, on
behalf of Susan Bristol, Inc., for a ruling on the classification
of a women's woven shirt with three interchangeable collars. A
sample garment with collars was received with your request.
FACTS:
The garment at issue, style 12625, is a women's 100 percent
cotton woven shirt. The garment features a full front opening
secured by eight buttons, long sleeves with single button cuffs,
a banded collar with five buttons sewn to the inside of the
collar, and a straight hemmed bottom. The garment extends to the
vicinity of the hips.
The shirt is imported and sold with three interchangeable
pointed collars which are secured to the shirt by means of the
five inside collar buttons. All three collars feature five
button holes which correspond to the buttons on the collar of the
shirt. One collar is made of identical fabric as that of the
shirt and features contrasting colored embroidered flowers along
the collar's outer edge. Another collar is made with different
flannel plaid twill fabrics on either side of the collar; the
same cotton fabric as the garment is used to form the band of the
collar. The last collar is made with black corduroy fabric
forming the collar and the same cotton fabric as the garment
forming the band of the collar. This last collar is decorated
with two bands of narrow woven fabric strips featuring
embroidered flowers.
-2-
The shirt and collars are imported from Hong Kong and will
be packaged together at the time of importation. The shirt and
collars will be marketed together as a unit.
ISSUE:
Is style 12625, consisting of the women's woven shirt and
three interchangeable collars, classified as a composite good or
a set?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (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]."
There is no issue regarding the classification of the shirt
component of style 12625. The shirt is classified as a women's
woven cotton shirt in subheading 6206.30.3040, HTSUSA. The issue
is simply the classification of the accompanying collars as the
shirt and collars cannot be classified by application of GRI 1.
The provisions of GRI 2 do not apply in this case and so, we
must apply GRI 3. Application of GRI 3 is appropriate where, as
in this case, goods are, prima facie, classifiable under two or
more headings. GRI 3(a) directs classification be based upon the
most specific heading, however, when two or more headings each
refer to only part of the components in a composite good or set,
each heading is to be considered equally specific.
In this case, heading 6206, HTSUSA, describes the woven
shirt, and heading 6217, HTSUSA, describes the detachable
collars, i.e., garment accessories. Following GRI 3(a), the
headings are equally specific and GRI 3(b) must be applied.
General Rule of Interpretation 3(b) provides that:
* * *, composite goods * * * 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, * * *.
However, before applying GRI 3(b), we must determine if the woven
shirt and three collars constitute a composite good or goods put
up in a set. While this distinction will not affect the
essential character determination, it will affect the quota/visa
requirements for the goods. -3-
The Explanatory Notes to the Harmonized Commodity
Description and Coding System defines composite goods made up of
different components as:
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.
In regard to goods put up in sets for retail sale, the
Explanatory Notes defines sets as goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking.
In this case, the shirt and each individual collar are
separable components that are adapted to each other, are mutually
complementary, and together form a whole that would normally not
be sold as separate parts. Although the shirt is complete and is
of a type that would be sold separately, the attachable collars
clearly would not have any use without the shirt with which they
were designed to be worn.
In your submission, you argue that the shirt and all three
detachable collars form a composite good. We disagree. It is
Customs view that the shirt and one collar form a composite good.
The Explanatory Notes describe separable components of composite
goods as "together forming a whole." In this case, one collar
attached to the shirt forms a whole, i.e., a shirt with a pointed
collar. The remaining two collars are separate from "the whole".
Since only one collar may be classified with the shirt as a
composite good, Customs must determine the classification of the
remaining two collars. We believe they may be classified as part
of a set with the composite good consisting of the shirt and one
collar. The composite shirt and collar are classifiable in
heading 6206, HTSUSA, which is the classification heading
applicable to the shirt. This is based on a determination that
the shirt imparts the essential character to the composite; an
issue upon which we agree. The two extra collars are
classifiable in heading 6217, HTSUSA. Following the definition
of sets stated above, we have at least two articles (the
composite shirt and extra collars) which are classifiable in -4-
different headings (6206 and 6217). The items are put together
to meet a particular need, i.e., for the purpose of clothing a
person, and they are put up in a manner suitable for sale
directly to users without repacking. We believe the shirt
imparts the essential character to the set and thus, the set is
classifiable under the provision applicable to the composite
which is the heading for the woven shirt, heading 6206, HTSUSA.
HOLDING:
Based upon the above analysis, the woven shirt and three
detachable collars are classified as a set consisting of a
composite good (the shirt and one collar) and the remaining two
collars. As the woven shirt imparts the essential character of
the composite, as well as the set, all items are classified with
the shirt in subheading 6206.30.3040, HTSUSA, textile category
341, dutiable at 16.3 percent ad valorem. As part of a composite
good, one collar is included with the shirt for textile category
purposes.
If classified separately, the remaining two collars would be
classified as clothing accessories of cotton, in subheading
6217.10.9010, HTSUSA, textile category 359. As part of a set,
the remaining two collars are subject to textile quota/visa
restraints for category 359.
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