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HQ 954337


October 25, 1993

CLA-2 CO:R:C:T 954337 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5021

Mr. Robert L. Eisen and Ms. Karen Bysiewicz Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7794

RE: Reconsideration of DD 885233; jacket with scarf permanently attached; GRI 3(b); composite good; essential character; Explanatory Notes (VIII) and (IX) to GRI 3(b); HRLs 081619 and 083853

Dear Mr. Eisen and Ms. Bysiewicz:

This is in response to your letter of June 3, 1993, in which you requested, on behalf of your client, Outerstuff Limited, a reconsideration of District Ruling Letter (DD) 885233, dated May 11, 1993. This ruling dealt with the classification of a child's jacket with an attached scarf under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the jacket was submitted for our examination and will be returned to you with this ruling.

FACTS:

The garment at issue is a girl's jacket with an attached scarf. The jacket is made out of 100% nylon woven shell fabric and has an insulating polyfill filling and a nylon lining. You stated that the shell has been treated with a polyurethane coating which renders it water resistant. The jacket has a full frontal opening with button closures, an up collar with a drawstring, a zip-on hood with drawstring closure, two front pockets, long sleeves with elasticized cuffs and an elasticized waist with a drawstring. The scarf is machine stitched to the outer and inner shell of the jacket at a point underneath the hood. The stitching extends for approximately 2 inches in the vertical direction and a 1/2 of an inch in the horizontal direction.

The body of the jacket is primarily a teal green color. The pockets are trimmed in a fuschia color and the buttons are purple. The drawstrings are also fuschia. The attached scarf is primarily fuschia. However, the bottom half of the scarf incorporates designs, for example, three strips which are decorated with connected diamond-like patterns and below each strip is a series of hearts. These designs utilize the jackets other colors of purple and teal.

DD 885233 held that the jacket and scarf were considered a set and were classified based on the essential character, which was represented by the jacket. DD 885233 held that, if the jacket passed the water resistance test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS, then the set was classifiable in subheading 6202.93.4500, HTSUS, which provides for "[w]omen's or girls' overcoats, carcoats, capes, cloaks, anoraks...: [a]noraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): [o]f man-made fibers: [o]ther: [o]ther: [o]ther: [w]ater resistant." The rate of duty is 7.6% ad valorem and the textile category code is 635. If the jacket did not pass the water resistance test, then the set was classifiable in subheading 6202.93.5021, HTSUS, which provides for "[w]omen's or girls' overcoats, carcoats, capes, cloaks, anoraks...: [a]noraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): [o]f man-made fibers: [o]ther: [o]ther: [o]ther: [o]ther: [g]irls'." The rate of duty is 29.5% ad valorem and the textile category code is 635. Moreover, as the jacket and scarf constituted a set, each of the articles required its own separate visa for quota purposes.

It is your position that the jacket and scarf form an inseparable whole and should be considered a composite good for tariff purposes. Furthermore, for articles that are considered to be composite goods for tariff purposes, the textile category and quota-visa requirements are determined by the classification of the component which imparts the essential character and only one visa is required for these articles.

ISSUE:

Is the jacket and scarf combination classifiable as a composite good?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings 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's may be applied, taken in order.

Pursuant to GRI 1, the applicable headings for the jacket and scarf are 6202, HTSUS, and 6117, HTSUS, respectively. As the tariff does not contain a heading that specifically provides for jackets and scarfs, together, classification cannot be pursuant to GRI 1.

GRI 3 applies to goods that are prima facie classifiable under two or more headings. GRI 3 states, in pertinent part, the following:

When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to GRI 3(b) provide interpretations of the terms "composite goods" and "essential character". Regarding composite goods, EN IX to GRI 3(b) provides the following:

For the purposes of this Rule, composite 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 inseparable whole but 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.

The jacket and scarf meet the requirements of composite goods. The scarf is attached to both the outer and inner shell of the jacket by means of reinforced machine-sewn stitching. The scarf could only be removed with effort and damage to both the jacket and scarf. Moreover, the colors of the scarf coordinate with the colors of the jacket. Therefore, based on the permanence with which the scarf is attached to the jacket, these articles constitute a practically inseparable whole and are considered a composite good for HTSUS purposes.

Regarding "essential character", EN VIII to GRI 3(b), page 4, states that:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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.

The essential character of the jacket and scarf combination is provided by the jacket. The scarf is merely an accessory accenting the jacket and would not be the main reason for the existence of the combination or the primary motivating factor governing the purchase of the two articles. Therefore, the jacket and scarf are classified under the provision for the jacket in subheading 6202.93.4500, HTSUS, if the jacket passes the water resistance test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS. If the jacket does not pass the water resistance test as specified in the above U.S. Note, the jacket and scarf are classifiable in subheading 6202.93.5021, HTSUS.

When two or more components meet the tariff requirements for composite goods, the textile category and quota-visa requirements are determined by the classification of the component which imparts the essential character. As the essential character in the instant case is imparted by the jacket, the textile category and quota-visa requirements are determined by its classification and a single visa is required for the jacket and scarf. See, Headquarters Ruling Letter (HRL) 081619 dated October 6, 1988, which dealt with the classification of men's textile trousers with a cotton belt. Customs held that trousers and belt met the requirements of composite goods and the essential character was imparted by the trousers. A single visa was required for the composite goods. See also, HRL 083853, dated May 1, 1989, which classified trousers and belt as a composite good pursuant to GRI

HOLDING:

DD 885233 is modified accordingly.

The jacket and scarf are classifiable in subheading 6202.93.4500, HTSUS, if the jacket passes the water resistance test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS. The rate of duty is 7.6% ad valorem and the textile category code is 635. If the jacket does not pass the water resistance test as set out in Additional U.S. Note 2 to Chapter 62, HTSUS, the jacket and scarf combination is classifiable in subheading 6202.93.5021, HTSUS. The rate of duty is 29.5% ad valorem and the textile category code is 635.
The designated textile and apparel categories 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 the importer 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.

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 885233 is modified to reflect the above classification effective with the date of this letter. For purposes of future transactions in merchandise of this type, DD 885233 will not be valid precedent.

Sincerely,

John Durant, Director
Commercial Rulings Division

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