CLA-2 CO:R:C:T 953041 CAB
Ms. Sonja Chapman
Baby Togs, Inc.
P.O. Box 1666, G.P.O.
New York, NY 10116
RE: Classification of babies' garments; sets; Heading 6209;
Heading 6505; GRI 3(b)
Dear Ms. Chapman:
This letter is in response to your inquiry of December 1,
1992, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) regarding
babies' wearing apparel. Samples were submitted for examination.
FACTS:
The submitted samples consist of an infants' 50 percent
cotton/50 percent polyester woven dress and bonnet. The dress
contains short puffed sleeves, a peter pan collar, hand smocking
at the front bodice, lace trim on the sleeves and collar, a
partial back opening secured by three buttons, and a hemmed
bottom. The bonnet is trimmed in lace with a fabric tie closure.
In your submission, you state that the presented samples are
representations for Styles 25612, 25613, 25614, and 25615 which
are at issue. You emphasize that the submitted samples are
identical in construction to the various styles at issue, but
they differ with regards to fiber content. The chief weight
fabric for the bonnet and dress of Style 25612 will be synthetic.
The chief weight fabric for the bonnet and dress of Style 25613
will be cotton. The chief weight fabric for the dress of Style
25614 will be cotton while the chief weight fabric for the bonnet
of Style 25614 will be synthetic. The chief weight fabric for
the dress of Style 25615 will be synthetic while the chief weight
fabric for the bonnet of Style 25615 will be cotton.
The dress and bonnet will be imported and sold together as a
set. They are intended to be worn together, but they may also be
worn separately. All the styles at issue will be imported from
the Philippines and sized 3/6 months or 6/9 months.
ISSUE:
Whether the merchandise at issue is classifiable separately
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.
In this instance the merchandise in question cannot be
classified solely on the basis of GRI 1, therefore subsequent
GRIs must be consulted for tariff classification purposes. GRI
3 must be considered in the classification of merchandise put up
in sets for retail sale. GRI 3(b) provides that goods put up in
sets for retail sale shall be classified as if they consisted of
the material or component which gives them their essential
character.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the nomenclature at the
international level. The EN to GRI 3(b) indicate in pertinent
part, that "goods put up in sets for retail sale" refer to 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.
Heading 6209, HTSUSA, is the provision for babies' garments
and clothing accessories. Note 4, Chapter 62, HTSUSA, provides
that "babies' garments and clothing accessories" means articles
for young children of a body height not exceeding 86 centimeters
and that articles which are prima facie, classifiable in both
Heading 6209 and in other headings of this chapter are to be
classified in Heading 6209. Customs has determined that 86
centimeters includes the commercial size range of 0 to 24 months
(Customs Headquarters Ruling Letter (HRL) 081165, dated October
27, 1987; HRL 082762, dated March 19, 1990). Consequently, the
babies' dresses of Styles 25612, 25613, 25614, and 25615, are
classifiable under Heading 6209, HTSUSA.
Heading 6505, HTSUSA, is the provision for hats and other
headgear, knitted or crocheted, or made up from lace, felt or
other textile fabric, in the piece (but not in strips), whether
or not lined or trimmed. The bonnets of Styles 25612, 25613,
25614, and 25615, which are constructed of various textile
materials are instantly recognizable as infants' headwear.
Consequently, the bonnets are classifiable under Heading 6505,
HTSUSA.
The bonnets and dresses of Styles 25612, 25613, 25614, and
25615 are "goods put up in sets for retail sale" within the
meaning of GRI 3(b). This determination is based on the fact
that the merchandise in question satisfies the criteria
stipulated in the EN. The merchandise is prima facie
classifiable in two distinct headings. The articles which are
identical in color are put up together as matching clothing
ensembles for infants. Although the bonnets and dresses are not
each constructed of the same textile material, they are designed
and packaged for sale as a set at the retail level.
In determining the essential character of 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 dress and the
bonnet, it appears that the dress imparts the essential character
of each set. By quantity, weight, and cost, the dress makes up
the greatest portion of the merchandise. The bonnet, on the
other hand, acts as an accent to the dress. Accordingly, the
merchandise is classifiable in Heading 6209, HTSUSA.
HOLDING:
Based on the foregoing, Style 25612 is classifiable in
subheading 6209.30.3020, HTSUSA, which provides for babies'
garment sets, of synthetic fibers. The applicable rate of duty
is 17 percent ad valorem and the textile restraint category is
239.
Style 25613 is classifiable in subheading 6209.20.1000,
HTSUSA, which provides for babies' cotton dresses. The
applicable rate of duty is 12.6 percent ad valorem and the
textile restraint category is 239.
Style 25614 is classifiable in subheading 6209.20.1000,
HTSUSA, which provides for babies' cotton dresses. The
applicable rate of duty is 12.6 percent ad valorem and the
textile restraint category is 239.
Style 25615 is classifiable in subheading 6209.30.3020,
HTSUSA, which provides for babies' garment sets, of synthetic
fibers. The applicable rate of duty is 17 percent ad valorem and
the textile restraint category is 239.
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 importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division