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NY 895613

April 8, 1994

CLA-2-62:S:N:N5:360 895613


TARIFF NO.: 6211.42.0081

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard - Suite 5555
Los Angeles, CA 90017

RE: The tariff classification of a woman's upper body garment from Hong Kong

Dear Mr. Powell:

In your letter dated March 9, 1994, you requested a tariff classification ruling on behalf of Contempo Casuals, Inc. The sample you submitted will be returned to you under separate cover.

Style 315-302 consists of a woman's upper body garment composed of 100% cotton woven fabric with a button-on vest-like component. The cotton upper body garment does not reach the waist and features a pointed collar, a front opening secured by four buttons, long sleeves with one button closures and metal buttons located around the bottom of the garment for attaching the vest- like portion. The vest-like accessory is made of 65% polyester and 35% rayon woven fabric. This accessory item has no straps and cannot be worn alone. The vest-like portion contains button holes that accommodate the buttons on the upper body garment. It is attached to the bottom of the cotton garment which extends to the midriff area. We believe the upper body garment and the vest-like component form a composite good.

The General Rules of Interpretation (GRI) provide the principles used in classifying merchandise. GRI 3(b) directs that when a good is made up of different components the good will be classified as if it consisted of the component which provides them their essential character. The Explanatory Notes of the HTUS define composite goods as:

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 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.

The upper body garment and the vest-like component are adapted one to the other and are mutually complementary. Additionally, the vest-like portion would not normally be sold separately. It has no commercial identity without the cotton upper body garment.

Since the vest-like component acts as an accessory to the upper body garment, we believe the essential character of the garment is derived from the upper body garment and the complete garment should be so classified.

You have submitted information concerning the surface area, the value and the weight for each component. Based on our review we have determined that none of these factors would affect the essential character determination, that the classification of two part garment is derived from the upper body garment.

The applicable subheading for style 6761 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, women's or girls': Of cotton: Other. The rate of duty will be 8.6 percent ad valorem.

Style 6761 falls within textile category designation 359. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement.

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 subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that 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 available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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