CLA-2 CO:R:C:T 951078 jb
Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, New York 10036
RE: Modification of DD 869359; ensemble provision not
applicable; classify separately as a blouse and skirt.
Dear Mr. Stack:
On December 19,1991, our New York office issued you District
Decision (DD) 869359, classifying a blouse and skirt under the
ensemble provisions. Upon further review, that classification is
deemed to be in error and is accordingly modified.
FACTS:
The items consisted of a ladies' blouse and skirt
manufactured of identical woven solid blue colored fabric
composed of 53% polyester and 47% acetate. The sleeves of the
blouse featured a design created by a decorative arrangement of
gold colored metal nailheads which had no counterpart on the
skirt.
DD 869359 classified the blouse under subheading
6204.23.0055, Harmonized Tariff Schedule of the United States
Annotated (HTUSA), which provides for women's or girls'
ensembles: of synthetic fibers: blouses and shirts. The skirt
was classified under subheading 6204.23.0035, HTUSA, which
provides for women's or girls' ensembles: of synthetic fibers:
skirts and divided skirts.
ISSUE:
Whether the subject merchandise is classifiable under the
ensemble provisions of subheadings 6204.23.0055 and
6204.23.0035, HTUSA or as separate classifications of blouse and
skirt under subheadings 6206.40.3030 and 6204.53.3010, HTUSA,
respectively?
LAW AND ANALYSIS:
Classification of merchandise under the HTUSA is in
accordance with the General Rules of Interpretation (GRIs) taken
in order. The GRIs require that classification be determined
according to the terms of headings and any relative section or
chapter notes, taken in order.
Subheading 6204.23.055, HTUSA, provides for Women's or
girls' ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear): of synthetic fibers: blouses and
shirts. Subheading 6204.233.0035, HTUSA, provides for Women's or
girls' ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear): of synthetic fibers: skirts and
divided skirts.
Chapter 62 Note 3(b) states:
The term "ensemble" means a set of garments
(other than suits and articles of heading
6207 or 6208) composed of several pieces made
up in identical fabric, put up for retail
sale...
All of the components of an ensemble must be of
the same fabric construction, style, color and
composition...(emphasis added).
The two garments are manufactured from identical woven
fabric composed of 53% polyester and 47% acetate yarn. The
blouse is assembled from eight panels sewn together lengthwise.
The short hemmed sleeves are decorated with nailheads. The
garment features a round collarless neckline, a full front
opening secured by five metal buttons and a hidden snap at the
neck. The skirt has a partially elasticized waistband with a
rear opening secured by both a zipper and a hook with a loop
fastener.
Although the blouse and skirt are of the same fabric
construction, they are of different color and composition. The
skirt is blue and textile while the blouse is blue and gold and
of different composition, namely textile and metal respectively.
The sleeves of the blouse feature a design consisting of a
decorative arrangement of gold colored metal nailheads not found
in the companion skirt.
By virtue of the absence of that decorative arrangement, the
blouse and skirt do not meet the requirements of Chapter 62 Note
3(b), namely that the components of an ensemble be, inter alia,
of the same fabric construction, style, color and composition.
HOLDING:
The subject merchandise is classifiable separately as a
blouse and skirt in subheadings 6206.40.3030 dutiable at 28.6% ad
valorem in textile category 641, and 6204.53.3010 dutiable at 17%
ad valorem in textile category 642, respectively. The rates of
duty and textile categories remain the same as in DD 869359.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9 (d) (1), Customs Regulations (19 CFR 177.9 (d) (1)), DD
869359 is modified to reflect the above classification effective
with the date of this letter. If after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter. Any
submission should be received within 30 days of the date of this
letter.
This modification is not retroactive. However, DD 869359
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on DD 869359 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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 your client 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 the 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, your client should contact
the 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