CLA-2 RR:CR:TE W968099 KSH
Ms. Hazel D. Ericta
C.F.L. Sportswear Trading, Inc.
350 Fifth Avenue, Suite 4010
New York, NY 10118
RE: Revocation of New York Ruling Letter (NY) D84595, dated December 7, 1998; Classification of infants’ wear from Macau.
Dear Ms. Ericta:
This letter is to inform you that the Bureau of Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) D84595, issued to you on December 7, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of an infant’s knit dress, scrungie and coordinating diaper cover. The articles were classified in subheading 6111.20.4000, HTSUSA, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Dresses”. We have reviewed that ruling and found it to be in error as it pertains to the classification of the infants’ pullover dress and coordinating diaper cover. Therefore, this ruling revokes NY D84595.
Pursuant to section 625(c), Tariff Act of 1930, (19 U.S.C. 1625(c)), as
amended by section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107
Stat. 2057, 2186 (1993), notice of the proposed revocation of NY D84595 was published in the Customs Bulletin, Vol. 40, No. 35, on August 23, 2006. No comments were received in response to the notice.
FACTS:
The garments at issue, identified as Style #3F99022000B Sub 346, consist of an infant's knit dress with matching diaper cover and scrungie. The dress bodice is constructed of 100% cotton knit fabric and features a rib knit scoop neckline, and short sleeves. The skirt portion is constructed of 75% cotton, 25% polyester jacquard terry knit fabric. The raised loops form allover heart shaped pile designs on the ground fabric. The skirt portion features gathers at the high waist, and a hemmed bottom. The diaper cover is constructed of the same fabric as the bodice portion of the dress, and features an elasticized waist and elasticized leg openings. The scrungie is elasticized and is constructed of the same fabric as the skirt portion of the dress. The dress, panty and scrungie are imported in infants' sizes 12-24 months.
ISSUE:
Whether the infants’ dress sets are classified individually pursuant to Note 13 to Section XI, HTSUSA, as sets pursuant to Additional U.S. Note 1 to Chapter 61, HTSUSA, or as sets under General Rule of Interpretation 3(b) with the dress imparting the essential character.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Note 13 to Section XI, HTSUSA, requires textile garments of different headings be separately classified in their own headings even if put up in sets for retail sale unless the context otherwise requires. For purposes of Note 13, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.
Classification of goods through the six digit (international subdivision) level is accomplished by application of the General Rules of Interpretation (GRI) and relative section and chapter notes. The provisions at issue are as follows:
Babies’ garments and clothing accessories, knitted or crocheted:
Of cotton:
Dresses
Other:
Other,
Other:
Imported as parts of sets
6111.20.6070 Other
The dress, diaper cover and scrungie at issue fall under the same subheading, 6111.20, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted of cotton.
GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRIs 1 through 5 in classifying goods at the subheading level. Since GRI 6 uses the phrase "for legal purposes" the preceding GRIs are to be applied at the level necessary for the final legal classification of the goods for tariff purposes.
By application of GRI 6 and following Note 13 to Section XI, HTSUSA, the dress and diaper cover at issue are separately classified because they fall under different subheadings at the eight digit subheading level. Accordingly, the dress is classifiable under subheading 6111.20.40, HTSUSA, which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Dresses.” The diaper cover is classifiable under subheading 611.20.60, HTSUSA, which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other.”
At the statistical level, the diaper cover and scrungie are potentially classifiable under subheading 6111.20.6030, as imported as parts of sets or subheading 6111.20.6070, HTSUSA, as other. Additional U.S. Note 1 to Chapter 61, HTSUSA, states:
For the purpose of heading 6111, the term "sets" means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person.
As the diaper cover and scrungie are intended to be worn with the dress as a part of a set, they are classified in subheading 6111.20.6030, HTSUSA.
Our decision is consistent with prior rulings in which CBP determined classification of babies’ garment sets was governed by Note 13 to Section XI, HTSUSA, and GRI 6 where the components were classified in different subheadings at the six and eight digit level. In HQ 083685, dated March 2, 1989, CBP addressed the issue of the classification of babies' garment sets containing two or more different garments of different textile compositions. In that ruling, CBP held that by application of Note 13 to Section XI, HTSUSA, the babies' garments at issue therein were classified in their own subheadings even if put up in sets for retail sale. See also, HQ 085298, dated November 13, 1989 and HQ 951883, dated September 18, 1992. Therefore, classification under GRI 3(b) is not applicable.
HOLDING:
By application of GRI 1, HTSUSA, the cotton dress and diaper cover are classified in heading 6111, HTSUSA. The dress is specifically provided for in subheading 6111.20.4000, HTSUSA, which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Dresses.” The general column one rate of duty is 11.5% ad valorem. By the same authority and additional US note 1 to Chapter 61, HTSUSA, the diaper cover and scrungie are provided for in subheading 6111.20.6030, HTSUSA, which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other, Other: Imported as parts of sets.” The general column one rate of duty is 8.1% ad valorem.
Merchandise classified in subheadings 6111.20.4000 and 6111.20.6030, HTSUSA, falls within textile category 239. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas," which is available on our web cite at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web cite of the Office of Textiles and Apparel of the Department of Commerce at http://otexa.ita.doc.gov.
EFFECT ON OTHER RULINGS:
NY D84595 is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division