CLA-2 CO:R:C:T 088525 CMR
Ms. Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018
RE: Reconsideration of NYRL 858869 of January 7, 1991;
Classification of a women's knit jacket/woven jacket set;
Two-piece jacket set
Dear Ms. Dugan:
This ruling is in response to your letter of January 23,
1991, requesting reconsideration of NYRL 858869 of January 7,
1991. In that ruling, a women's jacket, style 1837, consisting
of an outer component and an inner component was classified as
consisting of two garments which received separate
classifications. A sample was received in this office for our
consideration.
FACTS:
The garment or garments at issue, style 1837, consists of an
outer component and an inner component which are zippered
together along the front edges to form a jacket. You state the
components (or outer shell and lining) are imported as one
garment, a water-resistant jacket with a zip-out lining. The
jacket will be merchandised as one garment, priced as one
garment and is intended to be worn as one garment although the
outer shell and lining could be worn separately.
The outer component is constructed with an outer shell of
100 percent nylon woven fabric reported to be coated with
polyurethane rendering the garment water resistant. The outer
component is lined with woven nylon fabric. It features a full
front opening with a heavy-duty zipper closure and an over-
lapping flap with seven snaps covering the zipper area. The
component has two zippered front pockets at the waist, long
sleeves with cuffs featuring adjustable hook-and-loop fasteners,
a partially elasticized waistband, a stand-up collar with two
-2-
snaps, and an inner zipper track which connects with the inner
component zipper enabling the two articles to become a single
article.
The inner component is made of 100 percent spun polyester
polar fleece fabric. It has a full front opening with a heavy-
duty reversible zipper closure, long sleeves with acrylic rib
knit cuffs, acrylic rib knit waistband, a stand-up collar with
nylon woven trim and two front pockets at the waist. Each sleeve
has a small elastic loop at the cuff seam which is used to button
the sleeve to the inside of the outer component sleeve when the
garments are attached.
When attached, the inner component serves as a cold-weather
liner for the outer component. The reversible zipper on the
inner component, however, allows for ease of separating the
articles and use of the inner component separately.
Style 1837 will be imported from Hong Kong.
ISSUE:
Is style 1837 classifiable as one garment or as two
garments?
Is style 1837 classifiable as a composite good or as a set?
How should style 1837 be labeled?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
You have suggested consideration of style 1837 as a
composite good. Note 13, Section XI, HTSUSA, compels
classification of textile garments of different headings in their
own headings even if put up in sets for retail sale, unless the
context otherwise requires. Note 13, Section XI, requires
separate classification of garments and following the language of
GRI 1, the legal note takes precedence over the GRIs. Therefore
if we determine that the inner component, or lining, is a
garment, it and the outer component must be separately
classified.
After examining the submitted sample, we believe (despite
your claim that although the inner and outer components "could"
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be worn separately, they are not "intended" for such use) the
inner and outer components are designed for separate use as well
as for use together.
Features of the inner component, such as the rib knit cuffs
and waistband, the stand-up collar with trim and the front
pockets at the waist, are features normally associated with
outerwear garments. The pockets are useless unless the component
is worn alone as a jacket. Additionally, the elastic loops on
the sleeves, which are used to attach them to the outer
component, are very small and unobtrusive. They are hardly
noticeable on the garment.
Although the two components of style 1837 are attached at
the time of importation and they are merchandised, priced and
sold as one garment, for tariff purposes we recognize the
components as two separate garments adapted to one another so as
to be capable of use together or individually. See, HRL 086879
of June 8, 1990, and HRL 085149 of October 3, 1989.
As we have determined that style 1837 consists of two
separate garments adapted one to the other for simultaneous as
well as individual use, each garment should be separately marked
in compliance with the marking requirements of Section 304 of
the Tariff Act of 1930, as amended (19 U.S.C. 1304). That
section requires that every article of foreign origin (or its
container) imported into the United States shall be marked in a
conspicuous place as legibly, indelibly and permanently as the
nature of the article (or container) will permit, in such a
manner as to indicate to an ultimate purchaser in the United
States the English name of the country of origin of the article.
Additional labeling requirements are applicable to textile
products under the Textile Fiber Products Identification Act (15
U.S.C. 70).
A label securely and conspicuously affixed to each jacket
indicating the country of origin will satisfy the requirements of
19 U.S.C. 1304.
HOLDING:
Each component of style 1837 is considered a garment for
tariff purposes and thus, each is separately classified. NYRL
858869 of January 7, 1991, is affirmed.
The outer woven jacket is classified under the provision for
women's woven anoraks, windbreakers and similar articles of man-
made fibers in subheading 6202.93, HTSUSA. If the jacket passes
the water resistance test specified in U.S. Note 2, Chapter 62,
then it is classifiable as water resistant in subheading
6202.93.4500, HTSUSA, textile category 635, dutiable at 7.6
-4-
percent ad valorem. If the outer jacket fails to pass the water
resistance test, then it is classifiable in subheading
6202.93.5010, HTSUSA, textile category 635, dutiable at 29.5
percent ad valorem.
The inner knit jacket is classified under the provision for
women's knit or crocheted anoraks, windbreakers and similar
articles of man-made fibers in subheading 6102.30.2010, HTSUSA,
textile category 635, dutiable at 30 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
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, 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