CLA-2 RR:TC:TE 959269 CAB
6214.10.1000
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Reconsideration of NY A81770, dated May 21, 1996; Heading
6204; Heading 6214; set vs. composite good
Dear Ms. Cumins:
This is in response to your inquiry of May 21, 1996,
requesting reconsideration of New York Ruling Letter (NY) A81770,
dated May 3, 1996, concerning the classification of certain
women's garments pursuant to the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). This request is on behalf
of your client Sassco Fashions. Samples were submitted for
examination and will be returned to you under separate cover.
FACTS:
The articles at issue which are women's suits and scarves
are referred to as Styles 2888, 2215, 4504, and G950. Style 2888
is a tan colored suit comprised of a jacket and skirt of 100
percent polyester woven fabric and a 100 percent polyester woven
scarf. The jacket contains a loop in the back of the neck
through which the color coordinated printed scarf measuring 14.5
x 52 inches is threaded. Style 2215 consists of a jacket and
skirt comprised of 50 percent polyester and 50 percent acetate
woven fabric and a 100 percent color coordinated silk scarf
measuring 14 x 52 inches. The jacket contains a loop in the back
of the neck area through which the scarf is threaded. Style 4504
consists of a jacket and skirt constructed of 100 percent and 50
percent acetate woven fabric and a 100 percent woven scarf. The
woven scarf measures 17 x 62 inches and is color coordinated with
the jacket and skirt. Style G950 is comprised of a jacket and
skirt constructed of 70 percent rayon and 30 percent woven fabric
and a color coordinated polyester woven fabric scarf measuring 14
x 62 inches.
In NY A81770, all of the garments and scarves were
classified as women's woven suit sets put up for retail sale,
under either subheading 6204.13.2010 or subheading 6204.19.2000,
HTSUSA.
ISSUE:
Whether the suits and color coordinated scarves are
classifiable as composite goods or sets?
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.
Heading 6204, HTSUSA, is the provision for women's suits
among other articles. There is no dispute that the subject
jackets and skirts are classifiable as women's suits under
Heading 6204, HTSUSA. Heading 6214, HTSUSA, is the provision for
shawls, scarves, mufflers, mantillas, veils and the like. As the
tariff does not contain a heading that specifically provides for
suits and scarves, together, classification cannot be based on
GRI 1. The issue in this case is whether the scarves and suits
are classifiable as sets or whether the scarves and suits are
classifiable as composite goods.
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, 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 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.
You contend that suits and scarves are designed and intended
to be worn together and are mutually complementary. You further
contend the scarves have no real commercial use without the suits
with which they were designed to be worn and due to the finishing
of the edges and the flimsy nature of the material, the scarves
are not of the kind normally offered for sale separately.
Therefore, the subject suits and scarves should be classified as
composite goods.
You cite three Customs Headquarters Ruling Letters (HQ), HQ
086009, dated February 7, 1990, HQ 950563, dated February 14,
1992, and HQ 084325, dated July 11, 1989, in support of the your
claim that the instant articles are composite goods. In both
086009 and 950563, the articles at issue were a jacket, skirt,
and handkerchief. In 084325, the articles at issue were a skirt
and a scarf-like item formed by seaming two smaller triangles
together. In all of the cited cases the accessory and the other
articles were classifiable as composite goods as the accessory
articles did not have a separate commercial identity.
In this case, due to the dimensions, finishing, and overall
design of the subject scarves, they are of a kind of product
which is normally offered for sale separately. Moreover, after
investigation by Customs, we were able to locate many similar
articles sold at various stores which were offered for retail
sale without being accompanied by any other goods. Finally, in
HQ 953298, dated June 14, 1993, Customs classified a color
coordinated jacket, skirt and scarf measuring 14 x 56 inches as a
suit with the scarf being classified separately for entry
purposes. Consequently, the subject suits and scarves are not
classifiable as composite goods, instead they are classifiable as
a set put up for retail sale, under Heading 6204, HTSUSA, with
the scarf being reported separately for textile restraint
purposes.
It is important to note that recently in Q 960047, dated
February 20, 1997, Customs determined that an evening dress,
belt, and shawl were classifiable as a composite good and not as
a set as in the instant case. In the case therein the dress was
constructed of 100 percent polyester woven fabric with piping
around the neckline and armhole openings which was made of 82
percent rayon/18 percent silk velvet fabric piping. The dress
belt was constructed of the same velvet fabric of the piping.
The fabric for the shawl wrap was cut from the same bolt of
fabric as the piping material on the dress and the fabric of the
belt. In that case, due to overall construction of the
particular shawl and the fact that it was relatively common for
an evening dress to be designed and sold at retail with a shawl-like wrap as a single commodity, Customs is of the opinion that
HQ 960047 is distinguishable from the instant case.
HOLDING:
Based on the foregoing, the classification of Style 2888 is
subheading 6204.13.2010, HTSUSA, which is the provision for other
women's suits, of synthetic fibers. The applicable rate of duty
is 36.8 cents/kg plus 27 percent ad valorem. The textile
restraint category is 644. Styles 2215, 4505, and G950 are
classifiable in subheading 6204.19.2000, HTSUSA, which provides
for other women's suits, of other textile materials. The
applicable rate of duty is 36.8 cents/kg plus 27 percent ad
valorem. The textile restraint category is 644. For textile
restraint purposes, the
scarves for Styles 2888, 4504, and G950 are reported in
subheading 6214.30.0000, HTSUSA, which provides for shawls,
scarves, mufflers, mantillas, veils and the like, of synthetic
fibers. The textile restraint category is 659.
NY A81770 is affirmed.
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
Tariff Classification Appeals
Division