CLA-2 CO:R:C:G 086690 HP
Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: HRL 086009 modified. Suit-type jacket must have
four or more panels. Ensemble; skirt; blouse;
composite; handkerchief; accessory; decorative; dress
Dear Mr. Stack:
This is in reference to HRL 086009 of February 7,
1990, which classified a women's suit under the
Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Please reference your client Liz
Claiborne, Inc.
FACTS:
The merchandise at issue consists of a women's
garment, consisting of a top and skirt, Style 102306.
Each piece is composed of 95% rayon and 5% silk woven
fabric, and a 100% polyester lining, and is imported
from Taiwan.
The red top is fully lined, the outer shell of
which consists of three panels (two of which are on the
front), has a full front opening secured by one large
button and three small buttons hidden by a placket,
short hemmed sleeves, a lapel collar, and, when
imported, a functional breast pocket. A black and
white striped handkerchief, approximately 7" square, is
pinned on the breast pocket.
The skirt is straight, and features a waistband and
a back zipper. Both pieces feature inside labels with
the logo Liz Claiborne DRESSES.
In HRL 086009 DRR, we classified these garments
under heading 6204.19.2000, HTSUSA, as a women's suit.
We also ruled that the handkerchief and the suit were
composite goods.
ISSUE:
Whether classification of the instant merchandise
as a suit was incorrect, and whether the composite good
position was also incorrect?
LAW AND ANALYSIS:
Subheading 6204.19, HTSUSA, provides for women's
suits. The General Rules of Interpretation (GRIs) to
the HTSUSA govern the classification of goods in the
tariff schedule. GRI 1 states, in pertinent part:
... classification shall be determined
according to the terms of the headings and any
relative section or chapter notes ...
Goods which cannot be classified in accordance with GRI
1 are to be classified in accordance with subsequent
GRIs, taken in order.
Note 3 to Chapter 62, HTSUSA, provides, in
pertinent part:
(a) The term "suit" means a set of
garments composed of two or three
pieces made up in identical fabric
and comprising:
- one garment designed to
cover the lower part of the
body and consisting of ...
a skirt ..., and
- one suit coat or jacket the
outer shell of which,
exclusive of sleeves,
consists of four or more
panels, designed to cover
the upper part of the
body.... [Emphasis added.]
Since the instant top consists of only three panels,
the garment as a whole cannot, by definition, be
considered a suit. In this respect, HRL 086009 is
revoked.
Heading 6204.33, HTSUSA, provides for women's suit-
type jackets. In determining the applicability of this
heading, we note that the Customs Service periodically
issues Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories.
The Guidelines, most recently published at 53 Fed. Reg.
52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23, 1988), note
that since certain types of garments are closely
related in use, the Guidelines "are to be used as an
aid in determining the commercial designation and,
hence, the classification of an article." Used as
such, they "represent the present position of the
Customs Service."
The Guidelines, at 5, include as other coats
women's and girls' suit-type jackets garments whose
outer shells consist of three or more
panels (of which 2 are at the front)
sewn together lengthwise.
* * *
C) Shirt-jackets have full or partial
front openings and sleeves, and at
least cover the upper body from the
neck area to the waist. They may be [a
coat] if designed to be worn over
another garment (other than underwear).
The following criteria may be used in
determining whether a shirt-jacket is
designed for use over another
garment...:
* * *
2) A full or partial lining.
* * *
7) Large jacket/coat style
buttons, toggles or
snaps....
8) Lapels.
* * *
Garments having features of both
jackets and shirts will be categorized
as coats if they possess at least three
of the above listed features and if the
result is not unreasonable. Many such
garments will function as the upper
part of leisure suits and will be
placed in the categories for "suit-type
coats." * * * Garments not possessing
at least three of the listed features
will be considered on an individual
basis.
Based upon a thorough examination of the garment,
classification of the top as a suit-type jacket would
be injudicious. The one large coat-style button, while
functional, exists primarily for decoration; the three
smaller buttons, hidden from view, are used for
closure. In addition, the close fitting of this
garment would cause discomfort to the wearer when
combined with another garment (other than underwear).
It is our opinion, therefore, that this classification
would be unreasonable, and classification as a blouse
is appropriate.
In HRL 086009, we held that the top and the
handkerchief constituted composite goods under GRI
3(b). GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods
of more than one material or substance]
or for any other reason, goods are,
prima facie, classifiable under two or
more headings, classification shall be
effected as follows:
* * *
(b) [C]omposite goods ... made up
of different components, and
goods put up in sets for retail
sale, which cannot be
classified by reference to 3(a)
[which requires that goods be
classified, if possible, under
the more specific of the
competing provisions], shall be
classified as if they consisted
of ... the component which
gives them their essential
character, insofar as this
criterion is applicable.
The Explanatory Notes (EN) to the HTSUSA constitute
the official interpretation of the tariff at the
international level. While not legally binding, they
do represent the considered views of classification
experts of the Harmonized System Committee. It has
therefore been the practice of the Customs Service to
follow, whenever possible, the terms of the Explanatory
Notes when interpreting the HTSUSA.
EN (IX) to GRI 3 provides:
For the purposes of [GRI 3(b)],
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
to one another and are mutually
complementary and that together they
form a whole which would not normally
be offered for sale in separate parts.
[C]lassification [of sets and of
composite goods] is made according to
the component, or components taken
together, which can be regarded as
conferring on the set as a whole its
essential character.
* * *
Although no rationale was furnished, our previous
determination was correct. The components are clearly
adapted to each other (the handkerchief fits neatly in
the breast pocket), are mutually complementary
(contrasting colors provide a distinctive fashion
statement characteristic of "high end" garments), and
form a whole which would not normally be offered for
sale in separate parts (the small square handkerchief
{7 " 7«"} is constructed of a translucent silk-like
material which would not be sold as a functional
handkerchief, and contrasting effects of this type are
normally not sold unaccompanied by their garments).
Subheading 6204.23, HTSUSA, provides for women's
ensembles. Note 3(b) to Chapter 62 defines ensembles
as
a set of garments ... composed of
several pieces made up in identical
fabric, put up for retail sale....
* * *
All components of an ensemble must be
of the same fabric construction, style,
color and composition....
The question was raised as to whether the addition
of the handkerchief to the breast pocket of the blouse
would preclude such a classification. In HRL 086009,
we stated:
... the handkerchief is not permanently
attached to the [blouse], it is only
pinned on and therefore, serves as a
decorative accessory item. The
[blouse] and skirt are of the same
fabric construction, style, color and
composition and therefore meet the
requirements of [an ensemble] as set
forth in Note 3.
This language is correct, and the blouse and skirt are
considered an ensemble.
HOLDING:
As a result of the foregoing, the instant
merchandise is classified as follows:
Blouse & Handkerchief
under subheading 6204.29.2040, HTSUSA, textile
category 641, as women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than
swimwear), ensembles, of other textile materials,
of artificial fibers, blouses and shirts, other.
The applicable rate of duty, per subheading
6206.40.3030, is 28.6 percent ad valorem.
Skirt
under subheading 6204.29.2015, HTSUSA, textile
category 642, as women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than
swimwear), ensembles, of other textile materials,
of artificial fibers, skirts and divided skirts.
The applicable rate of duty, per subheading
6204.59.3010, is 17 percent ad valorem.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated
weekly and is available 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 importing the merchandise to determine
the current status of any import restraints or
requirements.
This notice to you should be considered a
modification of HRL 086009 of February 7, 1990, as to
the merchandise described as a women's suit, under 19
C.F.R. 177.9(d)(1) (1989). It is not to be applied
retroactively to HRL 086009 (19 C.F.R. 177.9(d)(2)
(1989)) and will not, therefore, affect the transaction
for the importation of your merchandise under that
ruling. However, for the purposes of future
transactions in merchandise of this type, HRL 086009
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this
modification, in that current contracts for
importations arriving at a port subsequent to the
release of HRL 086690 will be classified under the new
ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief
from the binding effects of the new ruling as may be
dictated by the circumstances.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION