HQ 081835
April 26 1989
CLA 2 CO:R:C:G 081835 LS
Donna L. Shira, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
80 Broad Street
New York, New York 10004
RE: Tariff classification of women's blouse and tie
Dear Ms. Shira:
Your inquiry, dated January 25, 1988, addressed to our New York office concerning the tariff classification of a women's blouse and tie, was referred to this office for a direct reply
to you. The request was submitted on behalf of your client, Paul Harris.
FACTS:
The submitted sample, Style 1073, consists of a women's blouse, accompanied by a tie, both manufactured from a 100 percent woven cotton fabric. The blouse is plain white, except
for navy blue buttons and an outer portion of the collar which is navy blue. The tie is solid navy blue. The blouse features a full front opening secured by 10 buttons, long sleeves with double button cuffs, a double collar formed from a single piece, and a straight bottom. The tie measures approximately 2 inches wide and 58 inches long and features pointed ends. It is designed to be worn around the blouse neckline. We assume that the blouse and tie are imported and sold together as a unit. Both the blouse and tie are manufactured in Hong Kong.
ISSUE:
Are the blouse and tie classified as one unit or separately under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, provides that classification is determined first in
accordance with the terms of the headings and any relative section or chapter notes.
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Applying GRI 1, there is no provision which specifically provides for blouses and ties together. Since the blouse and tie are classifiable in two or more headings, 6206 and 6217, we
refer to GRI 3. GRI 3(a) provides:
The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods or to part only of the items in
a set put up for retail sale, those headings are to
be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or
precise description of the goods.
Classification cannot be effected pursuant to GRI 3(a) because headings 6206 and 6217 each refer to part of the articles contained in the composite good. We therefore refer to GRI
3(b), which provides that composite goods made up of different components which cannot be classified by reference to GRI 3(a), shall be classified as if they consist of the component which gives them their essential character.
Explanatory Note IX to GRI 3(b) provides that:
[C]omposite 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 insep
arable 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.
* * *
As a general rule, the components of these composite goods are put up in a common packing.
The blouse and tie are considered to be composite goods because they are designed to be worn together, are mutually complementary in color and type of fabric, and are not normally offered for sale in separate parts. The tie has no practical commercial reality or value apart from the blouse.
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Explanatory Note VIII to GRI 3(b) provides that essential character may be "determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role
of a constituent material in relation to the use of the goods." In this case, the blouse imparts the essential character because, of the two components, it has the greater quantity of material and the greater value and weight. Since the tie is used merely as an accessory to the blouse, the blouse in most instances is the component which motivates the consumer to
purchase the blouse and tie as a unit.
HOLDING:
In view of the foregoing, the blouse and accompanying tie are classifiable in subheading 6206.30.3040, HTSUSA, textile category 341, which provides for women's
blouses: of cotton: other: other: other, dutiable at the column 1 rate of 16.4 percent ad valorem. As you requested, we are returning the sample which you submitted.
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 importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division