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NY A88416

Nov. 4, 1996
CLA-2-61:RR:NC:WA:361 A88416


TARIFF NO.: 6110.30.3055; 6114.30.3054

MSAS Customs Logistics, Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The Tariff Classification of a Woman's Knit Cardigan Styled Upper Body Garment, Jumpsuit, and Belt from Hong Kong.

Dear Mr. Sullivan:

In your letter dated September 17, 1996, with additional information provided on October 8, 1996, you requested a tariff classification ruling on behalf of Newport News, Inc. The samples are being returned, as you requested.

Style K-1433 consists of a cardigan styled upper body garment, jumpsuit and belt constructed from 65% polyester, 35% cotton rib knit fabric. The fabric contains more than 10 stitches per centimeter in both the horizontal and vertical directions. The cardigan styled garment features a full front opening with five-button right over left closure, a deep v-neckline, long sleeves with cuff, and a four inch panel that finishes the bottom. Because of the deep V neckline, the cardigan styled garment is designed to be worn over another non-underwear garment, for the sake of conventional modesty.

The sleeveless jumpsuit features a front and back U-shaped neckline, with a one button opening at the back, shoulder straps just over two inches, side seam pockets, and a belt loop at each side of the waist. The jumpsuit extends from the shoulders to the ankles, and the bottom of the pant leg is hemmed. The belt is constructed from the same fabric as the garments, with a plastic backing.

You have referred to the jumpsuit, cardigan, and belt as a set, and have indicated that they will be sold at retail as a unit, and not separately. Regardless, each of the two garments in the set will be classified separately. Section XI, note 13, which applies to this merchandise, states, in pertinent part:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.

The belt, however, is not a garment, but an accessory. As such, the above note does not preclude its classification with a garment as a unit. The belt and jumpsuit may be considered a composite good. According to the Explanatory notes for General Rules of Interpretation, (3b), 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.

In many prior rulings, Customs has maintained that fabric belts and garments with belt loops are adapted to one another and form a whole not normally offered for sale in separate parts. Thus, such items are considered a composite good. The essential character of the composite is provided by the garment, in this instance, the jumpsuit.

The applicable subheading for the cardigan styled garment of style K-1433 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters...and similar articles, knitted, of man-made fibers, other, for women or girls. The rate of duty will be 33.8 percent ad valorem.

The applicable subheading for the jumpsuit with belt of style K-1433 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of man-made fibers, coveralls, jumpsuits, and similar apparel, for women or girls. The rate of duty will be 15.9 percent ad valorem.

The cardigan styled garment of style K-1433 falls within the textile category designation 639; the jumpsuit with belt of style K-1433 falls within textile category 659. Based upon international textile trade agreements, garments imported from Hong Kong are subject to a visa requirement and quota restraints. 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 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 Part 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Roger J. Silvestri

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