CLA-2-62:S:N:N5:360 800423
Ms. Ellen E. Rosenberg
Siegel, Mandell & Davidson, P.C.
1515 Broadway - 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of a woman's woven dress and sash from Hong Kong; set vs. composite good
Dear Ms. Rosenberg:
In your letter dated July 25, 1994, you requested a tariff classification ruling on behalf of your client Ellen Tracy, Inc. The submitted sample, style 703, will be returned under separate cover.
Style 703 consists of a woman's dress and matching sash. Both components are constructed of 100% wool crepe woven fabric. The fullu lined dress extends from the neck to slightly below the knee and features a rounded neck, long sleeves with hidden zippers at the wrist, a full front opening secured at the neck and waist by buttons and metal closures and belt loops. The matching fabric sash is identical in color and construction and is approximately 5 inches by 87 inches. The sash has contrasting colored knit tassels at either end. The sash is designed to fit the textile belt loops located at each side seam of the dress. Both the dress and the sash will be imported together: the dress on a dress hanger; the sash will be folded and clipped onto a skirt hanger. The hangers will be joined together by a metal device and the merchandise will be sold together as a unit.
It is your position that the dress and sash constitute a "composite good" as set forth in General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), and as such are classified together under a single subheading: 6204.41.2010, HTS. In addition, you cite the Explanatory Notes to the Harmonized Commodity Description and Coding System to GRI 3(b).
We agree with your conclusion that the dress and sash meet the requirements for composite goods. 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 dress and sash are adapted to each other in that the loops are sized to accommodate the sash. The two components are mutually complimentary in their use, and would not normally be offered for sale as separate articles. Although the dress and sash are shipped and displayed on separate hangers, this fact does not affect their classification as a composite good for tariff classification purposes.
The applicable subheading for style 703, dress and sash, will be 6204.41.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses... Of wool or fine animal hair, Other, Women's. The rate of duty will be 17 percent ad valorem.
Style 703 falls within textile category designation 436. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and are not currently subject to quota restraints.
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 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.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport